Law: Income Tax Ordinance, 1979

Section: 156,59(4),61,62,13(1)(c),(d)

(a) Income Tax Ordinance (XXXI of 1979)----Ss. 156, 59(4), 61, 62 & 13(1)(c), (d)---C.B.R. Circular No.4 of 1996, dated 1-7-1996, para-(h)---Rectification of mistake---Self assessment--¬Assessment year 1996-97---Return was filed under Broad Based Self¬ Assessment Scheme---Assessment was finalized under S.62, Income Tax Ordinance, 1979 after 30-6-1997 on account of concealment of property and suppression of commission receipts---Addition was made under Ss. 13(1)(c) & 13(1)(d) of the Ordinance---First Appellate Authority (predecessor) found that Return filed under Broad Based Self-Assessment Scheme stood disqualified for concealment of property and suppression of commission receipts and there could be no question of acceptance of return under the Scheme under S.59(I) of the Ordinance or finalization of assessment under deeming provision of S.59(4) on 30-6-1997---Addition made was set aside for de novo consideration ---Assessee filed application for rectification of mistake on 14-4-1999 before (successor) First Appellate Authority on the ground that predecessor Appellate Authority allegedly failed to adjudicate the ground pertaining to automatic finalization of assessment under deeming provisions of S.59(4) on 30-6-1997 for the reason that neither formal order of assessment had been passed by that date nor the return filed had been found ineligible under Broad Based Self-Assessment Scheme---Rectification was made accordingly by the (successor) First Appellate Authority and return filed under BBSAS was accepted---Department contended that (successor) First Appellate Authority had no authority under the law to resort to such rectification when the predecessor-in-office had recorded firm findings on all pertinent issues and when the assessee had failed to file formal appall before the: Tribunal against the order of his predecessor-in-office ---Validity--¬Application filed under S.156 of the Income Tax Ordinance, 1979 was in the nature of an application for review of -the order---Review made by successor-in-office was beyond the scope of S.156 and scoop of S.156 of the Income Tax Ordinance, 1979 could not be enlarged perforce to permit wholesale review of…

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