Law: Income Tax Ordinance, 1979

Section: 156,63/132

Income Tax Ordinance (XXXI of 1979)---Ss.156 & 63/132---Rectification of mistake---Application to Appellate Additional Commissioner for rectification of his order on ground that direction of Commissioner of Income-tax (Appeals) were neither referred to nor, incorporated in the appellate order and, thus, that was a mistake apparent from the record---Application was rejected by Appellate Additional Commissioner with the observation that no action could be taken as the matter was considered to have been disposed of and did not involve any point for rectification---Validity---Order of Appellate Additional Commissioner was set aside with direction that matter ought to be considered in the light of directions given by the Commissioner of Income-tax (Appeals) and those observations be reproduced in the assessment order and conscious decision be taken on merits. ORDER SHAHID JAMAL (ACCOUNTANT MEMBER).---The above appeal has been filed against learned A.A.Cs. refusal to pass rectification order on appellants application dated 23-12-1995 and communication of such refusal by letter dated 29-4-1998. 2. Mr. Abdul Tahir Ansari, A.R. appearing for the appellant, giving us the back-ground of the case submitted that in this case original order under section 62 of the Income Tax Ordinance passed on 10-10-1991 against which assessee had filed appeal before learned CIT(A), who vide his order dated 5-2-1992 had set aside the assessment with direction that Inspectors report dated 10-10-1991 regarding investigation in. Property No.B-262 be considered and since the admitted position as per report was that the investment on the construction of the property related to two Financial Year corresponding to assessment years 1991-92 and 1992-93, the relevant addition under section 13(1)(aa) should also be considered for two assessment years. Further, appellants proved investment of Rs. 25,000 may also be considered while finalize computing the addition under section 13(1)(aa). The assessee not being satisfied with learned CIT(A) setting aside of the matter further want in appeal before the Tribunal which maintained the learned CIT(A)s order vide its own order, dated 13-8-1995. Meanwhile,…

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