Law: Income Tax Ordinance, 1979

Section: 66A

Income Tax Ordinance (XXXI of 1979)---S. 66A---Powers of Inspecting Additional Commissioner to revise Deputy Commissioner's order---Issue of status was specifically agitated and adjudicated by the First Appellate Authority---Re-opening of same issue under S. 66A of the Income Tax Ordinance, 1979 by the Inspecting Additional Commissioner---Validity---Jurisdiction of Inspecting Additional Commissioner under S. 66A of the Income Tax Ordinance, 1979 could not be extended to portion of the order or issues decided or modified by the First Appellate Authority---Proper course for the Department was to file appeal against the order of the First Appellate Authority before the Tribunal and not to invoke jurisdiction under S.66A of the Income Tax Ordinance, 1979---Assessment order had already merged into Appellate order on account of theory of merger and there was no order in the field for the, Inspecting Additional Commissioner to exercise jurisdiction---Appellate Tribunal vacated the order of the Inspecting Additional Commissioner and the assessment order as modified in accordance with the direction of the First Appellate Authority. 1999 PTD (Trib.) 2294; 1996 PTD (Trib.) 492 and 1999 PTD (Trib.) 401 rel. ORDER JAWAID MASOOD TAHIR BHATTI (JUDICIAL MEMBER).---The appellant through this appeal has objected the order of the learned I.A.C. dated 15-5-2000 passed under section 66A of the Income Tax Ordinance, 1979. on the grounds as set forth in the memo. of appeal. The nutshell of the six grounds as framed by the appellant is that the learned I.A.C. was not justified in treating the appellant as a "Private Limited Company" and charging tax at the rate applicable to Private Limited Companies. 2. We have heard the learned representatives of both the parties and have also perused the impugned order and other relevant documents. Syed Hassan Naeem, I.T.P. learned counsel for the appellant apart from repeating his arguments which has already been reproduced in the impugned order of the learned I.A.C. has conceded that the same issue has already been discussed and decided by this Tribunal for the three previous years 1995-96 to 1997-98 vide order, dated 30-9-2000 in I. T. As. Nos.…

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