Law:

Section:

Income Tax Ordinance (XLIX) of 2001)--- ----S.221---Income Tax Ordinance (XXXI of 1979), S.156---Original appellate order, rectification of---Successor-in-office of Appellate Authority having entertained grounds of attack not only against assessment order, but against such original appellate order by overlooking reasons stated therein---Validity---Addition in question had been considered in detail by Appellate Authority---Original appellate order was not suffering from any error to justify its rectification by successor-in-office of Appellate Authority---Rectified order was clearly out of contours of section 221 of Income Tax Ordinance, 2001---High Court set aside rectified order in circumstances. Commissioner of Income Tax, Karachi v. Abdul Ghani PLD 2007 SC 308 2007 PTD 967 rel. ORDER In this reference under section 133 of the Income Tax Ordinance, 2001 the petitioner/Commissioner of Income Tax/Wealth Tax, Legal Division, Regional Tax Office, Multan claims that' following questions of law arise out of the order of the Tribunal dated 23-2-2008 recorded in departmental appeal re. Commissioner of Irfcome Tax, Sahiwal Zone, Sahiwal v. Khalid Address Bhatti of Okara: Question of Law "(1) Whether under the facts and circumstances of the case the learned ITAT was justified to uphold rectification order of CIT (Appeals) when error was not apparent, obvious and, floating on the surface of his earlier order by ignoring the decision of Honourable Supreme Court of Pakistan reported as PLD 2007 SC 308 = 2007 PTD 967? (2) Whether under the facts and circumstances of the case the learned ITAT was justified to uphold the decision of the CIT (Appeals) who quashed the amended order accepting taxpayer's plea that notice issued under section 122(9) of the Income Tax Ordinance, 2001 is not on the format prescribed under Rule 68 of the Income Tax Rules, 2002 whereas no. such binding has been mentioned in section 122(9) of the Income Tax Ordinance, 2001? (3) Whether under the facts and in the circumstances of the case the learned ITAT was justified to assume that prescribed demand notice under section 137(2) of the Income Tax Ordinance, 2001 is mandatory part of the assessment…

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