Law: Income Tax Ordinance, 1979

Section: 13,13(1)(aa),156

Income Tax Ordinance (XXXI of 1979)--- ----Ss. 13(1)(aa) & 156---Addition---Permission/approval---Permission was sought by the Assessing Officer to make addition rather than approval---Validity---Words "approval" and "permission" have different meanings and their impact is also quite different---Assessing officer sought permission for addition and the inspecting Additional Commissioner allowed the same---Addition made after seeking permission from Inspecting Additional Commissioner was not tenable in the eye of law---When law requires a thing to be done in a particular manner, that should be done in that manner or not at all---Approval had never been sought nor granted and the permission allowed for making addition was not tenable in the eye of law---Miscellaneous application having been decided purely on the legal ground in favour of assessee, Appellate Tribunal rectified its earlier order and deleted the addition made under S.13(1)(aa) of the Income Tax Ordinance, 1979. 1994 PTD (Trib.) 1288; 2000 PTD 3788 and 1998 PTD (Trib.) 1935 rel. ORDER SYED NADEEM SAQLAIN (JUDICIAL MEMBER).---Titled miscellaneous application -for the assessment year 2000-2001 has been filed at the instance of the assessee seeking rectification in our earlier order, dated 6-5-2002 passed in ITA No.2008/LB/2002. 2. Briefly stated the facts of the case are that though the Assessing Officer accepted the declared nil income but he made an addition under section 13(1))(aa) since in his view source of investment towards purchase of shop at Katchery Road Daska was not properly explained. The appeal of the assessee before the First Appellate Authority was rejected. On further appeal, the Tribunal set aside the matter and remanded the case back to the Assessing Officer for de novo consideration. 3. Now the assessee through present miscellaneous application has sought rectification in our earlier order, dated 6-5-2002. It has been contended by the learned A.R. appearing on behalf of the assessee/applicant that the Tribunal while deciding the case has inadvertently given no finding on the point of approval for making addition under section 13(1)(aa) which is the subject-matter of the appeal…

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