Law: Income Tax Ordinance, 2001

Section: 221

Law: Income Tax Ordinance, 1979

Section: 156

Income Tax Ordinance (XXXI of 1979)]......S. 156 Income Tax Ordinance, (XLIX of 2001). 5.221 Rectificatiom of mistake Appellate Tribunal dismissed the appeals arising from the Rectification Application observing that the grounds taken in the Rectification Application moved before First Appellate Authority were different from the grounds taken in main appeal thus ground not agitated before the First Appellate Authority could not be rectified Assessee moved Rectification Application for the reason that one of the grounds raised before the Appellate Tribunal was not taken into consideration Validity Such ground was not specific requiring independent decision by the Appellate Tribunal Even if appeal was allowed partly by the First Appellate Authority but in the lest line it was dismissed the Assessing Officer, was legally bound to implement the order in its real spirit and to follow the specific findings on each issue -Although there was no reason to rectify the order which was not only well discussed but also contained all the relevant facts yet in the interest of justice Appellate Tribunal directed the Assessing Officer to implement the order of First Appellate Authority taking into consideration his findings on each and every issue Rectification Application was dismissed in the circumstances. ORDER S. HASAN IMAM (JUDICIAL MEMBER).---- These three Miscellaneous Applications have been moved by the assessee Applicant. Heard the learned representatives of the two parties. In applications for rectification of mistake moved under section 156 of the Income Tax Ordinance, 1979 read with section 221 of Income Tax Ordinance, 2001. Facts reveal that the assessee raised various ground in all the three appeals bearing I.T.As. Nos. 1350, 1351 and 1352/KB/SB of 1996 97 pertaining to assessment years 1996 97 to 1998 99. The learned Judicial Member sitting singly through a consolidated order, dated 17 7 2003 after hearing the assessee rejected the appeals whereby upheld the combined order of the learned CIT(A)…

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