Law: Income Tax Ordinance, 2001

Section: 221,122A,122(5A),127

Law: General Clauses Act, 1897

Section: 21(6)

(a) Income Tax Ordinance (XLIX of 2001)---S. 221---General Clauses Act (X of 1897), S.21(6)---Rectification of mistake---Application for recall of assessment order---Rejection of---Filing of appeal against order of rejection of recall application moved under S.221 of the Income Tax Ordinance, 2001 read with S.21(6) of the General Clauses Act, 1897---Validity---First Appellate Authority had rightly admitted the appeals for hearing as the appeals had been filed on receipt of rejection order of recall application. ITAT vide No. 5077/LB/2001; (1987) 56 Tax 130 and I.T.A. No.1266/LB of 2006 rel. (b) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 122A & 122(5A)---Revision by the Commissioner---Jurisdiction---Correspondence between Additional Commissioner and the Commissioner of Income Tax---Suo motu order passed under S.122A of the Income Tax Ordinance, 2001 by the Commissioner of Income Tax was against the very spirit of provisions of the said section as stipulation to invoke jurisdiction under the said section was suo motu calling for record of any proceeding under the Income Tax Ordinance, 2001 or under the Income Tax Ordinance, 1979 in which an order had been passed by any Taxation Officer other than the Commissioner (Appeals) while in the present case exchange of correspondence between the Additional Commissioner and the Commissioner of Income Tax vividly and abundantly witnessed of first stressing and directing by the Commissioner to the Additional Commissioner to pass amendment order under S.122(5A) of the Income Tax Ordinance, 2001 and on refusal to do so by the Additional Commissioner by long drawn communication and requesting to the Commissioner to invoke the provisions of S.122A of the Income Tax Ordinance, 2001, the Commissioner of Income Tax cancelled the refund order passed under Ss. 99(3)/170 of the Income Tax Ordinance, 2001 through revisional order made under S.122A of the Income Tax Ordinance, 2001 which could not be termed as suo motu. 1993 SCMR 2071 and 1993 PTD 1629 rel. (c) Income Tax Ordinance (XLIX of 2001)--- ----S.122A---Finance Act (I of 2003), preamble---Revision by Commissioner---Retrospective effect---Section 122A of the Income Tax…

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