Law: Income Tax Ordinance, 2001

Section: 131,210

Law: Income Tax Ordinance, 1979

Section: 134

(a) Income Tax Ordinance (XLIX of 2001)----Ss. 131 & 210---Income Tax Ordinance (XXXI of 1979), S.134---Appeal to the Appellate Tribunal---Filing of appeal by Deputy Commissioner/Commissioner---Income Tax Ordinance, 1979 provides that the Deputy Commissioner shall file an appeal before the Appellate Tribunal, if the Commissioner objects to any order passed by the Appellate Additional Commissioner and directs the Deputy Commissioner to institute the appeal; contrary to this, S.131 of the Income Tax Ordinance, 2001 empowers the Commissioner only, to file the appeal before the Income Tax Appellate Tribunal if he objects to the order passed by the Commissioner of Income Tax (Appeals)---Term "direction" envisaged in the Income Tax Ordinance, 1979 finds no place in the Income Tax Ordinance, 2001, as such, even under the directions of the Commissioner, no appeal could be lodged challenging the order passed by the Commissioner of Appeals, as absolute authority vests in the Commissioner himself to file the appeal---Section 210 of the Income Tax Ordinance, 2001 empowers the Commissioner to delegate powers vested in him in writing to any Taxation Officer, the Commissioner under the said provision may delegate all of his powers/authority under the Income Tax Ordinance, 2001 other than the power of further delegation---Exercising authority under S.210 of the Income Tax Ordinance, 2001, the Commissioner may delegate the powers of filing of appeal to the Deputy Commissioner, if he so desires, in that case, S.134(2) of the Income Tax Ordinance, 1979 and S.131 of the Income Tax Ordinance, 2001 will have concurrent effect. (b) Income Tax Ordinance (XLIX of 2001)--- ----S. 210---Income Tax Appellate Tribunal Rules, 1981, R.11(2)(ii)---Delegation---Signature on appeal by the Taxation Officer---Procedure---Procedure of the Income Tax Appellate Tribunal Rules, 1981, provides that in an appeal at the instance of the Commissioner there shall be appended a certificate to the memorandum of appeal stating that the appeal had been preferred in exercise of the powers delegated by the Commissioner under S.210 of the Income Tax Ordinance, 2001, in case the appeal was signed by the…

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