Law: Income Tax Ordinance, 1979

Section: 156,,12(13),19,21,136

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XXXI of 1979)--- ----S.156---Rectification of mistake---Mistake apparent from record--­Requirements. A mistake of an error to be rectifiable under section 156, Income Tax Ordinance, 1979 must be a mistake in the order which is apparent from the record, i.e. to say a finding which is absolutely contrary or in ignorance or in disregard of the evidence and material on record or a finding which could not have been arrived at on the- basis of the material on record or a mistake or error which may be seen floating and it should be so obvious that on reading of the order surfaces on the face of it. The other requirement for a mistake or an error to be apparent from the record is that in exercising power under section 156 of the Income Tax Ordinance the concerned Assessing Officer would not be required to undertake reappraisal of the evidence and interpretation of any provision of law for corning to a different opinion. If such an exercise was to be undertaken then it would not amount to rectification of the order and the concerned officer could not exercise power under section 156 of the Income Tax Ordinance for modifying and/or amending the finding or opinion expressed originally. Commissioner of Income-tax v. Messrs National Food Laboratories 1992 SCMR 687; Shaikh Muhammad Iftikharul Haq v. Income-tax Officer, Bahawalpur PLD 1966 SC 524 and Pakistan River Steamer Limited v. Commissioner of Income-tax 1971 PTD 204 rel. (b) Income Tax Ordinance (XXXI of 1979)---Ss. 156, 12(13), 19 & 21---Constitution of Pakistan (1973), Art.199--­Constitutional petition---Assessment years 1981-82 to 1982-83--­Rectification of mistake---Addition---Assessing Officer made addition to the declared income relating to the 1/4th share of each assessee in the rent received in respect of a building ---Assessee filed application for rectification of mistake under S.156, Income Tax Ordinance, 1979 with the contention that a grave mistake was committed in finalizing the assessments under S.19, Income Tax Ordinance, 1979 treating the assessee as an "Association of Persons" instead of framing the assessment under S.21, Income Tax Ordinance, 1979 and this illegality…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492