Law: Income Tax Ordinance, 1979

Section: 59(1),62,156

(a) Income Tax Ordinance (XXXI of 1979)-----S.156---Rectification of mistake---Scope---New facts---Application for rectification of Tribunal's order based on new facts---Validity---In the absence of satisfactory explanation, admission of such facts which were not produced at the time of hearing of appeal, would lead to the revision of order, which is not permissible. (b) Income Tax Ordinance (XXXI of 1979)--- ----S.156---Rectification of mistake---Scope---Three assessment orders in respect of one assessee for the same year were passed under Ss.59(1) & 62 of the Income Tax Ordinance, 1979---Genuineness of the order under S.59(1) was neither challenged in first appeal nor before the Appellate Tribunal by the Department but the same was challenged, later on, in a rectification application on the ground that the order under S.59(1) was neither signed by the Assessing Officer nor its genuineness had been owned by the. D.P.C. and the same was fabricated print-out---Validity---Language of the grounds of appeal before the Tribunal showed that the department did not specifically challenge the genuineness of the order which had now been challenged at the time of hearing of rectification application---Department had not been able to establish a case of mistake apparent from record in circumstances. PLD 1996 Kar. 68 and 1998 PTD 3478 ref. THIS ORDER PASSED BY : This miscellaneous application has been filed under section 156 of the Income Tax Ordinance, 1979 (hereinfater called the Ordinance) by the ACIT, Circle-02, Zone-B, Karachi praying for the rectification of the Tribunal's order, dated 14-9-2000 recorded in I.T.A. No. 534/KB of 1999-2000 for passing a fresh order and to expunge adverse remarks passed against the departmental officials in the same order. 2. The relevant facts of this case have been stated in the order of the Tribunal, dated 14-9-2000 which reads as follows:--- "The relevant facts are that the respondent filed return under the self-assessment scheme. The facts admitted on record are that no order was made by the Assessing Officer till 30-6-1997, the date on which the period of limitation provided in self-assessment scheme expired. The result was…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492