Law: Income Tax Ordinance, 1979

Section: 129,66A,62,59(b),134,66A,62,59(b),22,27

(a) Income Tax Ordinance (XXXI of 1979)---Ss.129, 66-A, 62 & 59(b)---Appeal to Appellate Additional Commissioner---Jurisdiction---Order was passed under S.62 of the Income Tax Ordinance, 1979 as a result of cancellation of order passed under S.59(b) of the Income Tax Ordinance, 1979---First Appellate Authority adjudicated upon the invocation of provisions of S.66-A of the Income Tax Ordinance, 1979 and restored the original order ---Validity--¬First Appellate Authority ,had no jurisdiction to take up matter pertaining to exercise of revisionary jurisdiction under S.66-A of the Income Tax Ordinance, 1979 and his action in this regard was patently illegal--¬Assessee went in appeal before First Appellate Authority after order under S.62 of the Income Tax Ordinance, 1979 had been passed by the Assessing Officer consequent to cancellation of original order . under S.59(b) by the Inspecting Additional Commissioner---First Appellate Authority could only have taken up the income determined by the Assessing Officer consequent to finalization of assessment under S.62 of the Income Tax Ordinance, 1979 and First Appellate Authority could not examine the merits of the Inspecting Additional Commissioners exercise of revisionary jurisdiction under S.66-A of the Income Tax Ordinance, 1979---Observations made in the findings recorded by the First Appellate Authority with regard to exercise of revisionary jurisdiction by the Inspecting Additional Commissioner under S.66-A were ignored by the Appellate Tribunal. (b) Income Tax Ordinance (XXXI of 1979)----- ----Ss.134, 66-A, 62 & 59(b)---Appeal to Appellate Tribunal---Appeal against order passed under S.62 of the Income Tax Ordinance, 1979 before Appellate Tribunal---Challenge to revisionary jurisdiction of Inspecting Additional Commissioner---Validity---To contest the Inspect¬ing Additional Commissioners recourse to the provisions of S.66-A of the Income Tax Ordinance, 1979 was an attempt to contest the action under S .66-A of the Income Tax Ordinance, 1979 without filing formal appeal against the revision made by the Inspecting Additional Commissioner ---Assessee could not argue and cite case-law against the order…

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