Law: Income Tax Ordinance, 1979

Section: 66,66(1)(c),138

(a) Income Tax Ordinance (XXXI of 1979)....Ss. 66(1)(c) & 138 Limitation for assessment in certain cases Provision contained in Cl.(c) of S.66(1) of the Income Tax Ordinance, 1979 specifically refers to assessments having been set aside in full or in part by an order of Appellate Additional Commissioner passed under 5.132 of the Income Tax Ordinance, 1979 or an order of Appellate Tribunal passed under S.135 of the Income Tax Ordinance, 1979 No other section dealing with appeals or revision had been mentioned in Cl. (c) of S.66(1) of the Income Tax Ordinance, 1979 Clause (c) of S.66(1) exclusively covers the assessments which had been set aside by the First Appellate Authority or the Appellate Tribunal Order set aside by any other authority having appellate or revisional jurisdiction had not been specifically mentioned in Cl. (c) of S.66(1) of the Ordinance was incorrect to say that the period of limitation in case of an order of member, C.B.R. will be worked out with reference to Cl.(c) of 66(1) of the Income Tax Ordinance, 1979 simply because said clause did not refer to an order passed by Member (Judicial) Central Board of Revenue. (b) Interpretation of statutes Plain words and patent meanings of law are to be applied and interpreted as they are, and no latent meanings are to be attached to the patent words which convey the plain and obvious meaning. 2002 PTD 388 rel. (c) Income Tax Ordinance (XXXI of 1979) Ss. 66(1)(b) & 138 Limitation for assessment in certain cases -Section 138 of the Income Tax Ordinance, 1979 fell in Chapter XIII, thus provisions in respect of limitation contained in Cl. (b) of S.66(1) of the Income Tax Ordinance, 1979 would apply to order passed by the Member (Judicial) of Central Board of Revenue. (d) Income Tax Ordinance (XXXI of 1979) S. 138(5)(b) Revision by Commissioner Merger of order For purpose of revisional jurisdiction under S.138 of the Ordinance Appellate. Additional Commissioner/Commissioner of Income Tax Appeals) was an authority subordinate to Central Board of Revenue -Order of revision passed by the Member (Judicial) of the Board was an order passed by an authority higher than the Appellate Additional…

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