| Citation(s) |
|---|
| 2004 SLG 138 2004 SLD 138 = 2004 PTD 422 (2004) 89 TAX 316 |
Appellate Tribunal Inland Revenue
I.T.A. No.3105-LB of 2002, decision dated: 21st April, 2003hearing DATE : 26-11-2002
KHAWAJA FAROOQ SAEED, JUDICIAL MEMBER AND IMTIAZ ANJUM, ACCOUNTANT MEMBER
Ch. Anwarul Haq for Appellant. Muhammad Asif, DR for
Respondent
I.T.A. No.3105-LB of 2002, decision dated: 21st April, 2003hearing DATE : 26-11-2002
KHAWAJA FAROOQ SAEED, JUDICIAL MEMBER AND IMTIAZ ANJUM, ACCOUNTANT MEMBER
Ch. Anwarul Haq for Appellant. Muhammad Asif, DR for
Respondent
Law: Income Tax Ordinance, 1979
Section: 66A,27,28,29(3)(b),50(4),80C,ThirdSched. ,R.7(2)(b),80C
Law: Constitution of Pakistan, 1973
Section: FourthSched.,PartI
Law: Income Tax Rules, 1982
Section: R.207A
(a) Income Tax Ordinance (XXXI of 1979)----S.66-A---Powers of Inspecting Additional Commissioner to revise Deputy Commissioners order- --Error of fact---Error of law--�"Erroneous"---Connotation---Error of fact is also considered as relevant for cancellation of assessment under S.66-A of the Income Tax Ordinance, 1979---Earlier s on the subject had only considered an order as "erroneous" if it had an error of law---Word 'erroneous in almost all the legal dictionaries had been defined to mean an "error of law"--"Error" may include in its meanings all kinds of mistakes but the word ."erroneous" means basically "an error of law".Blacks Law Dictionary, 5th Edn., published by West Publishing Company in 1979 ref.(b) Income Tax Ordinance (XXXI of 1979)-------S.66-A---Powers of Inspecting Additional Commissioner to revise Deputy Commissioners order---"Erroneous"---Connotation---Word "erroneous" even if is expanded to the 'error of fact it still could not be considered wide enough to consider an estimate, a gossip, a feeling, which gives reason to suspect, an apprehension or possibility of a better by way of superior wisdom and' experience.1984 PTD 137; 1991 PTD (Trib.) 321 and (1969) Tax 51 (Trib.)(c) Income Tax Ordinance (XXXI of 1979)-------S.66-A---Powers of Inspecting Additional Commissioner to revise Deputy Commissioners order---"Erroneous"---Connotation--Where the Legislature was very particular in mentioning the word, "erroneous", Appellate Tribunal could not exercise jurisdiction which was ~ not provided by S.66-A of the Income Tax Ordinance, 1979.(d) Income Tax Ordinance (XXXI of 1979)-------S.66-A---Powers of Inspecting Additional Commissioner to revise Deputy Commissioners order---Review---Inspecting Additional Commissioner was not empowered with the jurisdiction to review the assessment---Power of revision was available with the Commissioner who may exercise it either suo motu or at the request of the assessee.(e) Income Tax Ordinance (XXXI of 1979)-------S.66-A---Powers of Inspecting Additional Commissioner to revise Deputy Commissioners order---"Erroneous"---Connotation---"Error"--�"Mistake"---Word "erroneous" had been used purposely by the Legislature…