Law: Income Tax Ordinance, 1979

Section: 50,52,62,66A,68,68(4),69(1),86,156

Law: Income Tax Act, 1922

Section: 35

(a) Income-tax Ordinance (XXXI of 1979)]......Ss. 156, 68, 52 & 86---Rectification of mistakes---Registration of firm---Liability of person failing to deduct or pay tax---Change of status---Declaration of status as Registered Firm---Assessments were finalized under S.62 of the Income Tax Ordinance, 1979---Initiation of proceedings under Ss.52/86 of the Income Tax Ordinance, 1979 as the firm had not carried out its obligation as withholding agent under S.50 of the Income Tax Ordinance, 1979---Rectification application under S.156 of the Income Tax Ordinance, 1979 for change of status on the ground that one of the partners had died arid a certificate for change in constitution of firm was duly issued by the Registrar of Firms---Change of status from registered firm to unregistered firm by way of rectification by the Assessing Officer---Validity---Assessing Officer making original orders under S.68 of the Income Tax Ordinance, 1979 had not committed any mistake by distributing profit of the firm amongst the old partners which were shown as partners apparently in the return when the status of registered firm was claimed without having submitted any application for registration in any of the subsequent assessment years---Assessing Officer went beyond her jurisdiction while passing the order under S.156 of the Income Tax Ordinance, 1979 because an evidence not already available on record had been adduced before her to claim that there had been a change in the constitution of firm---Such additional evidence which was not before the Assessing Officer making assessments originally could not be considered by the succeeding Assessing Officer so as to hold that the mistake was apparent from record. 2001 PTD 2658 distinguished. (b) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 68, 62 & 156---Registration of Firm---Change in status---Rectification---Without rectifying the order under S.68 of the Income Tax Ordinance, 1979 no order changing the status from registered firm to unregistered firm could legally be made by rectifying the order 'under S.62 of the Income Tax Ordinance, 1979 because the status in order under S.62 of the Income Tax Ordinance, 1979 was…

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