Law:

Section:

Wealth Tax Act (XV of 1963)--- ----S. 35---Rectification of mistake ---Evidence---Assessee contended that complete evidence furnished at the time of hearing of appeals escaped consideration by the Appellate Tribunal which being mistake apparent from the record was liable to be rectified under, S.35 of the Wealth Tax Act, 1963---Validity---Order passed by the Appellate Tribunal needed to be rectified under S.35 of the Wealth Tax Act, 1963 as no finding had been given on such documents specifically furnished during the course of hearing of appeal---Order was recalled and appeals were restored to their original-numbers by the Appellate Tribunal. JUDGMENT RASHEED -AHMAD SHEIKH (JUDICIAL MEMBER).---1. Through these miscellaneous applications pertaining to assessment years 1993-94 to 1995-96 whereby consolidated, order ' of this Tribunal recorded in W.T.As. Nos.842 to 844/LB of 1999, dated 31-10-2000 has been sought to be rectified under section 35 of the Wealth Tax Act, 1963. 2. It-has been stated that the learned Members of the Tribunal have not discussed the gist of the evidence on the point of division of property through gift deed, dated 21-4-1992 in which the owner of the property had divided the shares in favour of his legal heirs according to the map incorporated in the Gift Deed. Also there is positive evidence on record about the partition of the property in the shape of gift deed PT-1 Form issued in the year, 2000-2001 and bills of electricity meters in the name of each owner, separate rent deeds, and the certificate of Municipal Engineer, Municipal Corporation of Multan. All the above mentioned evidence is a sufficient proof of the division of the property among the co-sharer, therefore, the status of the petitioner was wrongly assigned as an AOP by the Bench instead of…

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