Law: Income Tax Ordinance, 2001

Section: 122

Law: Income Tax Ordinance, 1979

Section: 65

Income Tax Ordinance (XLIX of 2001)----S. 122(1)---Income Tax Ordinance (XXXI of 1979), S.65---Amendment of assessments---Re-opening of assessment by Taxation Officer---Validity---Original assessment was completed as on 30-6-2001 and the Taxation Officer had reopened the case under S.122 of the Income Tax Ordinance, 2001 and in his order, there was nowhere mentioned that he was delegated powers to reopen the case---Section 65 of the Income Tax Ordinance, 1979 being not saved in S.239 of the Income Tax Ordinance, 2001 no order in this regard could be passed---Case had also been reopened on the basis of record which was already available on file and there was no justification for reopening the case--Taxation officer had assumed jurisdiction under S.122 of the Income Tax Ordinance, 2001 without any justification as he had not been delegated powers by the Commissioner of Income Tax---Order of First Appellate Authority and the order passed by the Taxation Officer were vacated by the Appellate Tribunal. (2003) 88 Tax 245 (Trib.); (2003) PTD (Trib.) 714; 2003 PTD (Trib.) 742; 2000 PTD (Trib.) 2904; 2006 PTD 673 and 2005 PTD 1316 rel. ORDER JAWAID MASOOD TAHIR BHATTI, (JUDICIAL MEMBER).-Through this appeal, the appellant has objected to the impugned order of the learned CIT(A), dated 23-2-2004 for the assessment year 2000-2001 setting aside the order passed under section 122.(1.) of the Income Tax Ordinance, 2001. It has been contended by the learned counsel for the appellant that order passed under section 122(1) of the Income Tax Ordinance, 2001 by the Taxation Officer has been set aside for de novo consideration by the learned CIT(A) without considering the fact that order passed by the Taxation Officer is void ab initio and illegal for want of jurisdiction. It has been contended that order passed by the Taxation Officer is illegal and not sustainable in the eyes of law, as the order under the aforesaid section can only be passed by the Commissioner of Income Tax and unless the powers in this regard are delegated to the Taxation Officer, no order can be passed, but in the present case, no such powers have been delegated by the Commissioner of Income Tax to the…

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