Law: Income Tax Ordinance, 1979

Section: 156

(a) Income Tax Ordinance (XXXI of 1979)----S. 156---Rectification of mistake---Application for rectification/recall of order recorded by Appellate Tribunal ---Assessee filed application for rectification/recall of order passed by Appellate Tribunal on the ground that Appellate Assistant Commissioner had recorded in- his order that "to elaborate his viewpoint the assessee also filed written arguments in this context that read as under but he did not reproduce the written submissions thereafter and the Appellate Tribunal erred in recording the observation to the effect that "we find on the facts and circumstances supra" ---Validity--¬Assessee having quoted the Appellate Tribunal out of context, if First Appellate Authority had omitted to record any fact the error could have been committed by the same but not by the Appellate Tribunal---Application for rectification was dismissed, in circumstances. (b) Income Tax Ordinance (XXXI of 1979)--- ---S. 156---Rectification of mistake---Application for rectification/recall of order of Appellate Tribunal on the ground that Appellate Tribunal committed error by observing that "Assessing Officer had dismissed the explanation on the ground that assessee had shown purchases of Rs.14,000,000 in the trade account" whereas purchases in trading account were actually shown as Rs.12,400,000---Validity---Admittedly the figure recorded in the impugned orders was Rs.14,000,000 and the assessee had made no attempt to get the same rectified in the assessment order nor it was brought to the notice of the Appellate Tribunal at the time of hearing---Application for rectification was dismissed in circumstances. (c) Income Tax Ordinance (XXXI of 1979)--- ----S. 156---Rectification of mistake---Plea not taken in respect of an issue by the assessee before Appellate Tribunal, could not be rectified. ORDER S. M. SIBTAIN (ACCOUNTANT MEMBER).---The applicant, through the instant application seeks rectification/recall of the order recorded by the Tribunal on 18-6-1999 in ITA No. 1502/KB of 1998-89 (Assessment year 1996-97). and the learned representatives of the two parties. 3. The first error said to be…

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