Law: Income Tax Ordinance, 1979

Section: 156(1)

Law: Constitution of Pakistan, 1973

Section: 199

Law: Wealth Tax Act, (XV of 1963)

Section: 35,16(3),17

(a) Wealth Tax Act (XV of 1963)--- ----S. 35---Income Tax Ordinance (XXXI of 1979), S.156(1)---Rectification of mistake, application for---Omission an the part of legislature to provide to department under Wealth Tax Act, 1963 'right to file rectification application was deliberate---Principles. Sumbleen Anwar and others v. Deputy Commissioner of Income Tax 2003 PTD 1276 rel. (b) Jurisdiction--- ----Court/Tribunal/Authority, if lacking jurisdiction at all to do an act, then no amount of consent or acquiescence in the proceedings could invest same with jurisdiction---Court/Tribunal/Authority, if having jurisdiction to pass an order, then mere procedural lapse or irregularity would not vitiate its order---Principles. Where a Court suffers from want of jurisdiction, then no amount of consent or acquiescence in the proceedings can invest such Court with the jurisdiction. If a Court/Tribunal/Forum has no jurisdiction at all to do an act, a consent given by any party shall not confer such jurisdiction for the reason that a Court/Tribunal/Authority acquires jurisdiction from the statute law and not by consent of party. The principle that is merely a procedural lapse or irregularity, it shall not vitiate the order passed by it. (c) Wealth Tax Act (XV of 1963)--- ----S.35---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Rectification of mistake by Tribunal with consent of assessee on application of department---Validity---Section 35 of Wealth Tax Act, 1963 was a composite provision containing substantive and procedural law---Substantive law conferred jurisdiction on Tribunal to rectify mistake apparent on record, whereas procedural law provided for rectification either suo motu or upon application by assessee, whereas department has been excluded from exercising such right---Tribunal had not committed illegality in rectifying mistake in its own discretion and in exercise of suo motu jurisdiction by taking application of department as information without doing any violence to substantive provision of law conferring jurisdiction for rectification---Impugned rectification would be a case of illegal exercise of jurisdiction by Tribunal, which was…

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