Law:

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(i) Administration of Justice-- ----Wrong provision of law while exercising a power--Effect--As long as the power to hear and decide a matter vests in a Court, mere reference to a wrong provision of law, for invocation of that power is not a bar to exercise of that power. [P. 616] A (ii) Income Tax Ordinance, 1979 (XXXI of 1979)-- ----Ss. 56 & 65--Assessment--Notice for previous years--Power of the Assessing Officer--Notice of assessment for previous years issued by the Assessing Officer u/Ss. 56 & 65--Validity--There can be no doubt with regard to power of the Assessing Officer to re-open the assessment for the previous assessment years u/S. 65 of the Ordinance, if lie is satisfied that there has been escapement of assessment--Assessing Officer issued a notice u/S. 56 instead of u/S. 65 would neither invalidate the notice issued u/S. 56 of the Ordinance nor would render the assessments framed in pursuance of such notice as illegal and without jurisdiction. [P. 616] B (iii) Income Tax Ordinance, 1979 (XXXI of 1979)-- ----S. 156--Rectification, conditions for--Rectification u/S. 156 of the Ordinance is permissible if the error is apparent, obvious and floating on the face of the and can be rectified without long drawn arguments and proceedings for appreciating facts and interpretation or application of any provision of law. [P. 617] C (iv) Income Tax Ordinance, 1979 (XXXI of 1979)-- ----S. 156--Rectification--Exercise of jurisdiction in the absence of any apparent error--Effect--In absence of any error apparent on the record, with regard to the impugned order/ , Tribunal ought to have refused to exercise jurisdiction u/S. 156 of the Ordinance as in exercise of such jurisdiction only a mistake apparent on the record can be rectified but Tribunal in fact had acted as Appellate Forum against its own order, which is not sustainable in law. [P. 617] D PLD 1993 SC 109, 1992 SCMR 687, 2000 PTD 306, 2003 SCMR 1401 ref. Judgment Iftikhar Muhammad Chaudhry, CJ.--As in the listed appeals common question requiring interpretation of Section 156 of the Income Tax Ordinance 1979 .(herein after referred to as "the Ordinance") is under examination, therefore, we intend…

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