| Citation(s) |
|---|
| 2006 SLG 129 2006 SLD 129 2006 PTCL 42 2006 PTD 1768 (2006) 93 TAX 229 |
Income Tax Appellate Tribunal
I.T.A. No. 5727/LB of 2003, decision dated: 25-03-2005
RASHEED AHMED SHEIKH, JUDICIAL MEMBER AND, JAVED TAHIR BUTT, ACCOUNTANT MEMBER
Muhammad Bashir Malik for Appellant. Dr. Shahid Siddique Bhatti, D.R. for
Respondent
I.T.A. No. 5727/LB of 2003, decision dated: 25-03-2005
RASHEED AHMED SHEIKH, JUDICIAL MEMBER AND, JAVED TAHIR BUTT, ACCOUNTANT MEMBER
Muhammad Bashir Malik for Appellant. Dr. Shahid Siddique Bhatti, D.R. for
Respondent
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Law: Income Tax Ordinance, 2001
Section: 221(1),221(1A)
Law: Income Tax Ordinance, 1979
Section: 156
(a) Income Tax Ordinance (XLIX of 2001)----S. 221(1)---Income Tax Ordinance (XXXI of 1979), S.156---Rectification of mistake---Subsection (1) of S.221 of the Income Tax Ordinance, 2001 squarely applies to the orders passed under the Income Tax Ordinance, 2001 and not under the repealed Income Tax Ordinance, 1919. (b) Income Tax Ordinance (XLIX of 2001)--- ----S. 221(1)---Income Tax Ordinance (XXXI of 1979), 5.156---Rectification of mistake---Jurisdiction---Commissioner was not vested with the powers to amend/rectify any mistake apparent from the record where an order under the repealed Income Tax Ordinance, ,1979 was passed by the Deputy Commissioner of Income Tax or the Income Tax Panels. (c) Income Tax Ordinance (XLIX of 2001) ---S. 221(1A)-Income A)---Income Tax Ordinance (XXXI of 1979), 5.156---Finance Act (I of 2003)â-ž Preamble---Rectification of mistake---By insertion of subsection (IA) of S.221 of the Income Tax Ordinance, 2001 on June, 17, 2003 it had been made abundantly clear that power to amend/rectify the order passed by the Deputy Commissioner of Income Tax or the Income Tax Panels was not available in the Income Tax Ordinance, 2001---Such power flows to the Commissioner after insertion of subsection (IA) in S.221 of the Income Tax Ordinance, 2001 on June 17, 2003 by Finance Act, 2003. (d) Income Tax Ordinance (XLIX of 2001) ---S. 221(1A)---Income Tax Ordinance (XXXI of 1979), S.156---Finance Act (I of 2003), Preamble---Rectification of mistake---Since amendment in S.221 of the Income Tax Ordinance, 2001 had been brought on June 17, 2003 by virtue of Finance Act, 2003, therefore, subsection (1A) of S.221 of the Income Tax Ordinance, 2001 would start its voyage from the date June, 17, 2003---If any order passed by the Deputy Commissioner of Income Tax or the Income Tax Panels was rectified by the Commissioner prior to the date of insertion of sub-section (1A) to S.221 of the Income Tax Ordinance, 2001, that would be made in absence of having any legal sanctity behind it. (e) Income Tax Ordinance (XLIX of 2001)--- ----S. 221(1A)---Income Tax Ordinance (XXXI of 1979), 5.156---Finance Act (I of 2003), Preamble---Rectification of mistake---Order passed…
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