Law: Income Tax Ordinance, 1979

Section: 156,132,62

(a) Income Tax Ordinance (XXXI of 1979)-----S. 156---Rectification of mistake apparent from the record---Order can be amended by any tax authority including Income Tax Appellate Tribunal to rectify any mistake that is apparent from the record---Exercise of powers to rectify any mistake apparent from the record---Essential conditions. Commissioner of Income Tax v. National Food Laboratories 1992 PTD 570 fol. (b) Income Tax Ordinance (XXXI of 1979)--- ----S.156---Order of Commissioner of Income-tax purporting to rectify a mistake in the order passed by his predecessor entered into controversy, investigated into the matter and reassessed the evidence which was plainly beyond the scope of S.156 of the Ordinance. (c) Income Tax Ordinance (XXXI of 1979)--- ----S.156---Where a Court, Tribunal or other Authority finds that its earlier decision suffered from some legal infirmity it should not exercise its powers to remove the infirmity if the party complaining of the infirmity has the right of appeal against the order complained of before a higher forum and particularly when such a party had already gone in appeal and the appellate forum is competent to rectify any mistake or remove any infirmity from the order of the lower Authority or to undo any injustice done to any party---Lower Authority thus should refrain from passing any order that would be affecting the appeal before the higher forum. No general inherent powers vested in a Court, Tribunal or other judicial or quasi-judicial Authority to revise its earlier order unless Authorised by the statute establishing or constituting the Court, Tribunal or the authority except where the earlier order is a nullity in law. Right of appeal is a substantive right and it does not exist unless conferred by the statute. Even in a case where a Court, Tribunal or other Authority finds that its earlier decision suffered from some legal infirmity it should not exercise its powers to remove the infirmity if the party complaining of the infirmity has the right of appeal against the order complained of before a higher forum. Particularly, when such a party had already gone in appeal and the appellate forum is competent to rectify any…

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