Law: Income Tax Ordinance, 1979

Section: 138,62,13(I)(aa),61,66(1)(b),66A,63,59,5 9A

Law: Income Tax Ordinance, 2001

Section: 239(2)

Income Tax Ordinance (XXXI of 1979)--- ----Ss. 138, 62 & 13(I)(aa)---Revision by Commissioner---Remand of case---Assessee contended that while exercising the powers under 5.138 of the Income Tax Ordinance, 2001, the Commissioner had no jurisdiction to remand the case to Assessing Officer for re-assessment; and revisional powers of Commissioner were not judicial in nature---Validity---Held, Commissioner was empowered to set aside the assessment while disposing of the revision petition under S.138 of the Income Tax Ordinance, 1979---Only restriction upon the Commissioner while passing an order under S.138 of the Income Tax Ordinance 1979 was that no order prejudicial to the assessee was to be passed by him---Order of remanding back of the case by the Commissioner to the Assessing Officer could not be called prejudicial to the assessee unless the liability of the assessee was increased because of enhancement made in the income or refund was reduced as a result of such order--No addition was made as against the addition made under S.13(1)(aa) of the Income Tax Ordinance, 1979 in the original order---Business income was adopted at the same figures as originally assessed which meant that no enhancement had been made in the income assessed as per original order---Assessment framed under Ss.62/138 of the Income Tax Ordinance, 1979 in accordance with the directions of the Commissioner as per order passed under S.138 of the Income Tax Ordinance, 1979 could not be considered as an order prejudicial to the assessee. (b) Income Tax Ordinance (XXXI of 1979)--- ----Ss.66(1)(b), 66A & 138---Limitation for assessment in certain cases-Assessee contended that Assessing Officer was not entrusted with powers to make the reassessment in consequence of an order passed by the Commissioner under S.138 of the Income Tax Ordinance, 1979 for the reason that no limitation for reassessment in the case of an order passed under S.138 of the Income Tax Ordinance, 1979 was provided in law i.e. either in S.64 or S.66 of the Income Tax Ordinance, 1979---Department contended that it was not correct that no limitation was provided in the statute for…