Law: Income Tax Ordinance, 1979

Section: 66,156

Income Tax Ordinance (XXXI of 1979)---Ss. 66-A & 156---Revision and rectification of assessment order---Scope---Where assessment order was made in conformity with prevailing view of law and consistent practice of department, but subsequently legal view was changed on account of interpretation of law by appellate or superior Court, then such wrong committed would not be treated mistake apparent on record, but would be an error of rectifiable by recourse to revisional jurisdiction under S.66-A of Income Tax Ordinance, 1979--Rectification of such error of by Assessing Officer himself under S.156 of Ordinance, 1979 would amount to review of order, which jurisdiction was not available to him under Income Tax Ordinance, 1979---Where prevailing view of law on account of appellate decision or interpretation by superior Courts was not applied/acted upon by Assessing Officer deliberately or on account of ignorance or as a result of inadvertence, then same would be a case of mistake apparent on record rectifiable by himself under S.156 Income Tax Ordinance, 1979---Principles. Khalid Adamjee v. Commissioner of Income Tax (1983) 48 Tax 56 fol. 1992 PTD 570(S.C. Pak.); (1959) 36 ITR 350 (S.C.); (1961) 41 ITR 732 (S.C.); (1970) 78 ITR 26 (S.C.) and 1998 PTD 147 (H.C. Kar.) distinguished. JUDGMENT MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---This appeal is directed against the judgment, dated 24-5-1999 passed by the learned Income Tax Appellate Tribunal Karachi (hereinafter referred to as the Tribunal) in I.T.As. Nos. 879 and 880/KB of 1999 (Assessment years 1994-95 and 1995-96). The appellant has proposed the following questions of law for our consideration: (1) Whether the learned Income Tax Appellate Tribunal was right to hold that the original order passed by the Deputy Commissioner of Income Tax under section 62 of Income Tax Ordinance, 1979 allowing proration of all expenses including freight expenses had not recorded any finding on the issue and was not a conscious decision and therefore there arises no question of change of opinion and thus provision of section 156 of Income Tax Ordinance, 1979 could be invoked? (2) Whether the learned Income Tax Appellate Tribunal was…

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