Law: Income Tax Ordinance, 1979

Section: 13,13(1)(aa),156,156(3)

Income Tax Ordinance (XXXI of 1979)---Ss. 156(3) & 13(1)(aa)---C.B.R. Circular No. 4 of 1979, dated 23-8-1979---Rectification of mistake---Addition---Setting aside of assessment by the First Appellate Authority---Appeal against by the Department that assessments were rightly made and additions made being in consonance with law were justified---Assessee submitted' that departmental appeals had become infructuous, since the order passed by the First Appellate Authority stood rectified under S.156(3) of the Income Tax Ordinance, 1979 as application seeking rectification was filed before the First Appellate Authority---Validity---Assessee preferred an application seeking rectification as on 1-1-2001 which should have been decided by 30-6-2002 failing which mistake sought to be rectified would be deemed to have been so rectified---Assessee did its level best by sending reminders requesting for disposal of rectification application on different dates---Assessee sent an application requesting for adjudication of said rectification application followed by their further reminders---Assessee was informed by the department that no such application was available on record almost 2-1/2 years after filing the application and exactly one year after the first reminder---Stamps of the department along with signatures on copy of rectification application, reminders and production of original peon book went a long way to belie the departmental stand that they received no such application---Assessee submitted application on 1-1-2002 which should have been finalized till 30-6-2002, failing which the mistake sought to be rectified stood rectified by operation of law---Order appealed against was not holding the field after having been rectified---Appeals having become infructuous were, dismissed by the Appellate Tribunal. 1998 PTD (Trib.) 3478 rel. JUDGMENT SYED NADEEM SAQLAIN (JUDICIAL MEMBER).---The above mentioned appeals relating to assessment years 1994-95, 1995-96, 1996-97 and 1997-98 have been preferred against the combined impugned order, dated 22-2-2000 passed by the AAC of Income/Wealth Tax Appeal Range, Lahore, Following grounds have been agitated by the Revenue:-- (1)…

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