Law: Income Tax Ordinance, 1979

Section: 156,65,62,63,132

(a) Income Tax Ordinance (XXXI of 1979)----S.156---Rectification of mistakes---Essential conditions for exercise of such power---Power of rectification is restricted to the mistake apparent on record, meaning thereby the mistake which may be seen floating on surface and which does not require investigation or further evidence. Law confers 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 of the order it may immediately strike or) the face of it.. Where an officer exercising power to rectify enters into the controversy, investigates into the matter, re-assesses 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 such power. The power of rectification vested under section 156, Income Tax Ordinance, 1979 is restricted to the mistakes apparent on record, meaning thereby the mistake which may be seen floating on surface and which does not require investigation or further evidence. 1992 PTD 570 = 1992 SCMR 687 fol. - (1962) 46 ITR 609 (SC) (India)); (1966) 62 ITR 558 (Punjab H.C.); 1987 PTD (Trib.) 539; (1952) 22 ITR 539 (Allahabad H.C.) and (1955) 29 ITR 252 (Andhra Pra. H.C.) distinguished. (b) Income Tax Ordinance (XXXI of 1979)--- ---Ss.65, 62 & 63---Re-opening of assessment---Assessing Officer is required to frame assessment under Ss.62 & 63 of the Income Tax Ordinance, 1979 as the case may be and if he does so it could not be in keeping with policy of law to give him power to re-open the assessment under S.65 of the Ordinance, simply on the ground that he had not applied his mind…

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