Law: Income Tax Ordinance, 1979

Section: 59,66A

(a) Income Tax Ordinance (XXXI of 1979)]....S. 66 A C.B.R. Letter C. No.7 (2) DT 14/92, dated 13 8 1992 Powers of Inspecting Additional Commissioner to revise Deputy Commissioner's order Agreement between Association of the Recruiting Agents and the Central Board of Revenue Non applicability of Rationale and reasons. (b) Income Tax Ordinance (XXXI of 1979) Ss. 66 A & 59(1) C.B.R. Letter C. No.7(2) DT 14/92, dated 13 8 1992 Powers of Inspecting Additional Commissioner to revise Deputy Commissioner's order Assessments finalised under Self- Assessment Scheme were cancelled by the Inspecting Additional Commissioner under S.66 A of the Income Tax Ordinance, 1979 on the ground that the same were not in accordance with the agreement executed between Association of the Recruiting Agents and the Central Board of Revenue Validity Appellate Tribunal held that action taken by the Inspecting Additional Commissioner was contrary to law which could not be approved and to meet the ends of justice order passed by the Inspecting Additional Commissioner was cancelled by the Appellate Tribunal. 1998 PTD (Trib.) 3191; 1990 PTD 903 and 1990 PTD 383 rel. ORDER These two appeals have been filed at the instance of an assessee who has earned income in the status of registered firm from business of recruiting agent to challenge order passed by Range IAC under section 66 A for the years 1992 93 and 1993 94. Following grounds of appeal have been raised which are identical and mutatis mutandis apply to, both the years: "(1) That, the learned IAC is not justified to invoke section 66 A of the Income Tax Ordinance, 1979, as the order passed earlier by the Income Tax Officer under section 59 was not erroneous is so far as prejudicial to the interest of Revenue, and he is not empowered to take cognizance of the case unless both ingredients are satisfied. (2) That the learned IAC is not justified to exercise his discretionary power to cancel the assessment passed under SAS as the return was immune from assessment under, normal law and no inherent defect in the order has been pointed out. (3) That the learned IAC was not justified to take away the vested right of the assessee of being…

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