Law: Income Tax Ordinance, 1979

Section: 13,13(1)(aa),62,65,156

Income Tax Ordinance (XXXI of 1979)----Ss.156, 62/65 & 13(1)(aa)---Rectification of mistake---Rectification application was rejected by the Assessing Officer by observing that grounds given in the application. had been discussed in the order of Appellate Tribunal and the matter could not be rectified at the level of Assessing Officer---Setting aside of rejection order by the First Appellate Authority with observations that objection taken by the assessee had been rejected without valid justification---Validity---Authority which could rectify the order was the authority which passed the final order and not the lower authority---Factual controversies pointed out in the application having been decided, any legal issue covering mistake apparent from record, could not be taken at the lower level as all the mistakes, if any, had been subject-matter of appeals---No justification was available to set aside the matter for de novo consideration---Departmental appeal was allowed and the order of refection of rectification application by the Assessing Officer was maintained by the Appellate Tribunal. ORDER 'The Department being aggrieved and dissatisfied from the order dated 21-6-2005 passed by the learned C.LT.(A) has taken following objection to the order:--- "That keeping in view the facts and circumstances of the case, the learned C.I.T.(A) was not justified to set aside the order wheel issue stood decided by his predecessor C.I.T.(A), and also upheld by the learned Income Tax Appellate Tribunal on same issue for the same years." 2. We have heard the learned representatives of the two parties. Facts leading to present case are that initial order under sections 62/65 was challenged before .the Appellate Additional Commissioner. The learned A.A.C. deleted the addition made under section 13(1)(aa) of the Income Tax Ordinance, 1979. The Tribunal however, while deciding the Departmental appeal vacated the appellate order and restored the order of the Assessing Officer under sections 62/65. The assessee being aggrieved form the order of the Tribunal preferred a Miscellaneous Application before the Income Tax Appellate Tribunal making, request to recall the order passed…

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