Law: Income Tax Ordinance, 2001

Section: 128,221

Income Tax Ordinance (XLIX of 2001)---Ss. 221 & 128(5)---Rectification of mistake'--Bifurcation of payment of work, supplies and transportation---First Appellate Authority directed the Taxation Officer to rectify the orders passed in the light of revised certificate and issue the refund if found that deductions of tax were made in excess after verification, as the assessee had filed the revised statement after receipt of correct certificate issued by the Executive Engineer who had bifurcated the payment of work, supplies and transportation---Rectification application was filed by the assessee before the Taxation Officer but he had rejected the same without getting the certificate reconfirmed from the issuing authority---First Appellate Authority had rightly held that this was a mistake of facts that was rectifiable according to law---Orders of First Appellate Authority was upheld and the appeals filed by the Department were dismissed by the Appellate Tribunal. ORDER Through these twp appeals, the appellant department has objected to the consolidated impugned order of the learned CIT(A), dated 6-3-2007 for the assessment years 1996-97 to 2001-2002 and tax year, 2004 to the extent of assessment year, 2001-2002 and tax year, 2004 on the following common grounds:--- "(2) That as per facts and circumstances of the case the learned Commissioner of Income Tax (Appeals) Hyderabad was not justified to issue directions to the Taxation Officer for rectification of order in the light of revised certificate and issue refund. (3) That the taxpayer has received payment on account of Civil contracts for which uniform rates on deduction have been prescribed under the law. (4) That the withholding authority has deducted the tax on account of contracts at uniform rate. His revised certificate bifurcating the…

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