Law: Income Tax Ordinance, 1979

Section: 87,156,156(4)

(a) Income Tax Ordinance (XXXI of 1979)---Ss.87 & 156---Charge of additional tax for failure to pay advance tax--­Rectification of mistake---Additional tax could be charged through an order of rectification if the same had not been charged at the time of framing the assessment. 1996 PTD (Trib.) 65 rel. (b) Income Tax Ordinance (XXXI of 1979)---Ss.87 & 156---Charge of additional tax for failure to pay advance tax--­Limitation---Rectification of mistake---Additional tax was charged after a time lag of 9, 8 and 4.5 years from the completion of assessment ---Validity-­Order passed by the Assessing Officer whereby the additional tax was charged under S.87 of the Income Tax Ordinance, 1979 after completion of assessment of income was considered to be an order of rectification under S.156 of-the Income Tax Ordinance, 1979---Order passed under S.87 after the limitation period of 4 years provided by S.156(4) of the Income Tax Ordinance, 1979 was barred by limitation---Additional tax deleted by the First Appellate Authority was confirmed by the Tribunal. PLD 1964 SC 410 and 1987 PTD (Trib.) 256 ref. 1996-PTD (Trib.) 65 rel. (c) Income Tax Ordinance (XXXI of 1979)--- ----Ss.87 & 156---Charge of additional tax for-failure to pay advance tax--­Show-cause notice---Rectification of mistake---Additional tax was charged under S.87 of the Income Tax Ordinance, 1979 without show-cause notice subsequent to the completion of assessment---Validity---Order passed under S.87 of the Income Tax Ordinance, 1979 was an order of rectification under S.156 of the Income Tax Ordinance, 1979---Assessing Officer was required to confront the assessee and provide him opportunity of being heard before charging the additional tax under S.87 of the Income Tax Ordinance, 1979 because as a result of his order the liability of the assessee was enhanced-- Order setting aside the assessment by the First Appellate Authority was declared illegal and the same was cancelled by the Tribunal. PLD 1964 SC 410 and 1987 PTD (Trib.) 256 ref. 1996 PTD (Trib.) 65 rel. THIS ORDER PASSED BY: The above 11 appeals, first seven of which pertaining to assessment years 1985-86, 1986-87, 1988-89, 1989-90,…

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