Law: Income Tax Ordinance, 1979

Section: 134,138

Income Tax Ordinance (XXXI of 1979)----Ss. 134 & 138---Revision before Central Board of Revenue---Appeal to Appellate Tribunal---Order sought to be revised by the Member (Judicial), C.B.R. had been made the subject of an appeal by the I.T.O., before Income Tax Appellate Tribunal ---Effect---Assessees revision application was decided by Member (C.B.R.) pending I.T.O.s appeal before Appellate Tribunal---Order by Member, C.B.R. on revisional application was without jurisdiction and did not exist in the eye of law which had to be ignored. In the present case the Member while exercising her powers under section 138 of the Income Tax Ordinance, 1979 did not check the position from the Income Tax Officer whether or not the order sought to be revised had been subject of appeal before the Tribunal. The order sought to be revised by the Member (Judicial), C.B.R. had been made the subject of an appeal before Appellate Tribunal by the I.T.O. The order made by the said Member was plainly without jurisdiction. It is a trite rule of law that an order made without jurisdiction does not exist in the eye of law and anyone coming across any such order is required to ignore it. The Member, Judicial, C.B.R.s order being absolutely devoid of any legal backing was to be treated to be non-existent. 1993 PTD Trib. 234 ref. ORDER The assessee, an AOP, derives income from grinding of gypsum to be used in pottery industry. In its return of income for the Assessment year 1993-94 the assessee declared its net income at Rs.30,000. The return was not accompanied by the computation chart. In response to the notice under section 61 of the Income Tax Ordinance the assessee attended at the assessing officers office but did not produce any books of accounts on the plea that none was being maintained. Keeping in view the history of the assessments made on the assessee the assessing officer made assessment for the Assessment year 1993-94 at net income of Rs.1,35,000 which was computed as under;--- Sales (Estimated) Rs.7,00,000 G.P. @ 25%0 Rs.1,75,000 Less Expenses (Estimated) Rs. 40,000 Balance net income Rs. 1,35,000 2. On assessees appeal the Appeal Commissioner reduced the sales to…

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