Law: Income Tax Ordinance, 1979

Section: 156,132,5913,59(1)

(a) Income Tax Ordinance (XXXIX of 1979)----S. 156---Rectification of mistake---Provision of S. 156, Income Tax Ordinance has a very limited scope of jurisdiction as under this provision only a mistake patent on record can be rectified---Unless there was such a mistake, the Income Tax Officer was not empowered to exercise the jurisdiction under S.156 of the Ordinance and this should be as on the date of the order. (b) Income Tax Ordinance (XXXIX of 1979)--- ----S. 132---Appeal---Appellate Assistant Commissioner is empowered to give directions to the Income Tax Officer and the said officer is under obligation to implement that order relating to a particular assessment year---Whatsoever the order had been passed by the Commissioner of Income Tax (Appeal) that was for the assessment year 1979-80---Any remarks made by the said Authority for the assessment year 1980-81 could at best be taken as a definite information by the Income Tax Officer, but could certainly not be taken as direction to be implemented under S. 132 of the Ordinance for the assessment year 1980-81--¬Appellate Authority had no power ~ to give direction in respect of the assessment which was subject matter of appeal for a particular assessment year---Assessment year which was not subject matter of appeal before Appellate Authority, was beyond the scope of S. 132 of the Ordinance---Any remarks of the Appellate Authority for any assessment year which was not before it could not be implemented by the Income Tax Officer under S. 132 of the Ordinance. Mothuradas B. Moths v. C.I.T. 1965 PTD 651 ref. (c) Income Tax Ordinance (XXXIX of 1979)--- ----Ss. 156, 132, 59 & 13---Addition---Self-assessment---Rectification of mistake---Case of under-assessment---Assessing Officer can exercise the powers and re-open the assessees case as it would be a case of under¬assessment---Section 156 of the Ordinance, however, does not empower the Assessing Officer to make amendment in his earlier order validly passed under S. 59(1) of the Ordinance. The assessee had constructed a building in the assessment years 1979-80 and 1980-81. While making the assessment for the year 1979-80 the Assessing Officer disbelieved the…

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