Law: Income Tax Act, 1922

Section: 10(9),35,23(3),66

Law: Income Tax Ordinance, 1979

Section: 136(1)

(a) Income-tax Act (XI of 1922)--- ----S. 66---Income Tax Ordinance (XXXI of 1979), S.136---Reference to High Court-- -High Court has to answer the question as referred to it by the Income-tax Appellate Tribunal and in order to decide the real issues between the parties the Court is competent to reframe or resettle the question referred by the Tribunal without raising any new or different question. (b) Income-tax Act (XI of 1922)--- ----S. 35---Exercise of power to rectify any mistake apparent from the record--­Essential conditions---When an officer exercising power under S.35 enters into the controversy, investigates into the matter, reassess the evidence or takes into consideration additional evidence and on that basis interprets the provision of law and forms an opinion different from the order, then it will not amount to "rectification" of the order---Any mistake which was not patent and obvious on the record, could not be termed to be an order which could be corrected by exercising powers under S. 35. Section 35 of the repealed Income-tax Act, 1922 confers a power to rectify any mistake in the order which is apparent from the record. Such power can be exercised suo motu or if it is brought to the notice by an assessee. Therefore, essential condition for exercise of such power is that the mistake should be apparent on the face of record; mistake which may be seen floating on the surface and does not require investigation or further evidence. The mistake should be so obvious that on mere reading the order it may immediately strike on the face of it. Where an officer exercising power under section 35 enters into the controversy, investigates into the matter, reassess the evidence or takes into consideration additional evidence and on that basis interprets the provision of law and forms an opinion different from the order, then it will not amount to "rectification" of the order. Any mistake which is not patent and obvious on the record, cannot be termed to be an order which can be corrected by exercising power under S. 35. Shaikh Muhammad Iftikharul Haq v. Income-tax Officer, Bhawalpur PLD 1966 SC 524 and Pakistan River Steamer Ltd. v. Commissioner of…

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