Law: Income Tax Ordinance, 1979

Section: 154,135,156,62

Law: Constitution of Pakistan, 1973

Section: Art.199

(a) Income Tax Ordinance (XXXI of 1979)---S.154---Constitution of Pakistan (1973), Art. 199---Service of notice by affixture---Validity---Constitutional petition--- Maintainability ---Consti�tutional petition challenging the service of notice by affixture was dismissed in limine on the ground that the matter regarding service of notice was a factual controversy and a Constitutional petition would not lie. (b) Income Tax Ordinance (XXXI of 1979)--- ----Ss.156 & 62---Rectification of mistakes---Merger of orders---Where Assessing Officer had passed an order under S.62 or any other provision of the Income Tax Ordinance, 1979, the same would be subject to rectification under S.156 of the Income Tax Ordinance, 1979---Once the order under S.156 was passed that would merge with the former---Appellate order passed by Appellate Authorities under S.132 or under S.135 of the income Tax Ordinance, 1979 were also subject to rectification under S.156 and once the orders allowing or dismissing the application for rectification were passed by Appellate Authorities, the rectification orders merge with the original appellate orders and the final merged orders were to be read as orders under S.132 read with S.156 or under S.135 read with S.156 of the Income Tax Ordinance, 1979, as the case may be. Karsan Das Bhagwan Das Patel v. G.V. Shah Income-tax Officer (1975) 98 ITR 273 (Guj.), S. Sankappa v. Income-tax Officer (1968) 68 ITR 760 (SC) and Mandal Ginning and Pressing Co. Ltd. v. Commissioner of Income-tax (1973) 90 ITR 332 (Guj.) rel. (c) Income Tax Ordinance (XXXI of 1979)--- ----Ss.156 & 136---Rectification of mistakes---Appeal to High Court--�Appellate Tribunal dismissed the miscellaneous application of assessee filed under S.156 of the Income Tax Ordinance, 1979---Assessee filed appeal before the High. Court against such order under S.136 of the Income Tax Ordinance, 1979---Department objected that appeal. filed on 16-6-1998 was barred by limitation since it was directed against the original order of the Tribunal, dated 5-5-1996 which was issued on 26-6-1996 and a period of one year an& eleven months had elapsed since the original order was passed by the…

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