Law: Income Tax Ordinance, 1979

Section: 66,66A,66A(1),(1A),129

Law: Constitution of Pakistan, 1973

Section: 185(3)

(a) Income Tax Ordinance (XXXI of 1979)---S. 66-A---Constitution of Pakistan (1973), Art.185(3)---Leave to appeal was granted to consider the questions as to whether upon the appellate order being made on the appeal from the original assessment order the IA.C. had jurisdiction under S.66-A to revise the original assessment order and whether upon the appellate order being made the original assessment order merged with the appellate order according to the doctrine of merger with the consequence that there was then no longer available an order of the Income tax Officer capable of revision under S.66-A of the Ordinance. (b) Income Tax Ordinance (XXXI of 1979)--- ----S. 66-A(1) & (1-A)---Inspecting Assistant Commissioner is authorised under S.66-A(1) to issue a notice for reopening the case if he considers that any order passed by the Income-tax Officer is erroneous causing prejudice to the interest of Revenue---Mere erroneous order of the Income-tax Officer without causing prejudice to the interest of the Revenue will not authorise Inspecting Assistant Commissioner to exercise power under S.66-A and these ingredients must be satisfied before invoking S.66-A. (c) Income Tax Ordinance (XXXI of 1979)--- ----S. 66-A (before Amendment of 1991)---Inspecting Assistant Commissioner was authorised under S.66-A to examine and initiate action if the order passed by the I.T.O. was erroneous in so far as it was prejudicial to the Revenue--Inspecting Assistant Commissioner would not have the jurisdiction or power to initiate same action in respect of the orders passed by the Appellate Authority or the Tribunal. (d) Income-tax ----Appeal---Original order merges in the appellate order. Corpus Juris Secundum, Vol. 57 at p.1067 and Commissioner of Income Tax v. Farrokh Chemical industries 1992 S C M R 523 ref. (e) Words and phrases--- ----"Merge" and "merger"---Meaning. Corpus Juris Secundum, Volume 57, at page 1067 ref. (f) Income-tax--- ----Firm, registration of---While making assessment in cases of registration of partnership the Income-tax Officer passes two separate orders---First order is the assessment order and the second order which is completely separate is for…

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