Law: Income Tax Ordinance, 1979

Section: 156,52/86,52,61

(a) Income Tax Ordinance (XXXI of 1979)]....S. 156 Rectification of mistake Material relied upon for rectification of mistake was not available on record at the time of deciding of appeal By no stretch of imagination it could be presumed that there was mistake apparent from the record of the Tribunal as available at the material time of deciding the appeal. (b) Income Tax Ordinance (XXXI of 1979) S. 156 Rectification of mistake -Request for rectification on the basis of s Validity If practice of accepting the request for recalling the orders was allowed on the basis of s on which a party subsequently lays its hands then there would be no end to the assessment or appellate proceedings. (c) Income Tax Ordinance (XXXI of 1979) S. 156 Rectification of mistake Very limited jurisdiction was available under S.156 of the Income Tax Ordinance, 1979 which could be exercised only when the mistake was floating on the surface Where an enquiry was required to be made or a reappraisal of the facts or legal provisions was necessary to deviate from the earlier finding, then that was not considered to be a mistake floating on the surface or rectifiable under the law Where an authority had given conscious finding on an issue, then that authority was not empowered under the law to review its own order on the basis of subsequent evidence. (d) Income Tax Ordinance (XXXI of 1979) S.156 Rectification of mistake Subsequent evidence or explanation of law could not be allowed to bring on record so as to necessitate action under S.156 of the Income tax Ordinance, 1979. (e) Income Tax Ordinance (XXXI of 1979) Ss. 52/86 Order under Ss.52/86 of the Income Tax Ordinance, 1979 was not an order of assessment. (f) Income Tax Ordinance (XXXI of 1979) Ss. 156 & 52 Rectification of mistake Rectification application on the ground that a mistake apparent from the record had crept in while deciding the appeal insofar as the Appellate Tribunal did not consider a reported case where another Bench of the Appellate Tribunal had held that an order under S.52 of the Income Tax Ordinance, 1979 could be passed only during the period for which a notice under S.61 of the Income Tax Ordinance, 1979 could be…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492