Law: Income Tax Ordinance, 1979

Section: 156(1),66,156

(a) Income Tax Ordinance (XXXI of 1979)--- ----S. 156(1)---Expression "mistake apparent on record" as used in S.156(1) of Income Tax Ordinance, 1979---Connotation stated. The expression "mistake apparent on record" means the error or mistake so manifest and clear which, if is permitted to remain on record, may have material effect on the case. But an error of fact or law, which having direct nexus with the question of determination of rights of parties affecting their substantial rights or causing prejudice to their interest, is not a mistake apparent on the record to be rectified under S.156 of Income Tax Ordinance, 1979. The mistake must be of the nature, which is floating on the surface of record and must not involve, an elaborate discussion or detailed probe or process of determination. (b) Income Tax Ordinance (XXXI of 1979)---Ss. 66-A & 156---Revision of assessment order or rectification of mistake therein---Powers of Revenue and Appellate Tribunal---Distinction stated. The plain reading of sections 66-A and 156 of Income Tax Ordinance, 1979 would show that jurisdiction under section 156 is very limited, because under this section, Income Tax Authorities are authorized to amend an order to the extent of rectifying the mistake appearing on the face of the record, and notwithstanding the fact that order passed under this section has the effect of enhancing the tax liability or reducing the same must be within the scope and domain of law and must not be passed with the intent and purpose to increase the tax liability of the assessee, and further such an order must be passed after giving reasonable opportunity of hearing to the concerned parties. The Tax Authorities or the Tribunal, as the case may be, cannot exercise jurisdiction under section 156(1) of the Income-Tax Ordinance, 1979 in respect of an order, which, due to some legal or factual defect, has to be examined by the next authority in exercise of powers under section 66-A of the Ordinance or appellate jurisdiction as the case may be. Similarly Assessing Officer does not enjoy the power of review to recall its earlier order under section 156(1) of the Ordinance; rather he has limited power of…

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