Law: Income Tax Ordinance, 1979

Section: 156,135(2),133(7),135

(a) Income Tax Ordinance (XXXI of 1979)----Ss. 156 & 135(2) Rectification of mistake Difference of opinion between two members of Appellate Tribunal Matter was referred to the third member Miscellaneous application for rectification of such order Validity Miscellaneous application could only be filed if final order had been passed by the Bench and there arose a mistake, which was apparent from the record, and that mistake was being brought to its notice either by assessee or by Department Such was the only occasion upon which the provisions of S.156 of the Income Tax Ordinance, 1979 could be invoked and not otherwise Even S.135(2) of the Income Tax Ordinance, 1979 would not come at the assessees rescue particularly when the final order was in pipeline Subsection (2) of S.135 of the Ordinance only refers to affording an opportunity of being heard to each one of the parties who were in appeal before the Appellate Tribunal and nothing else Assessee should have waited till the receipt of the final order by the Appellate Tribunal and if he had found that any mistake had arisen therein, only then he could file the miscellaneous application against the order in terms of S. 156 of the Income Tax Ordinance, 1979 Miscellaneous application filed was premature and was not maintainable. (1936) 4 ITR 157; (1972) 86 ITR 11; (1985) 155 ITR 310 and 2002 PTD 2570 ref. (b) Income Tax Ordinance (XXXI of 1979) S. 133(7) Appellate Tribunal Difference of opinion between two members Question proposed by dissenting members was modified by the third member Validity If there arises a difference of opinion in ¬between the members, they shall state point or points on which they differ and the case shall be referred by the Chairman for hearing on such point or points by one or more of the other members of the Appellate Tribunal and such point or points shall be decided according to the opinion of the majority of the members of the Appellate Tribunal who had heard the case including those who had first heard it Third member was not competent to modify, the questions proposed by the dissenting members. (1936) 4 ITR 157; (1972) 86 ITR 11; (1985) 155 ITR 310 and 2002 PTD 2570 ref. (c)…

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