Law: Income Tax Ordinance, 1979

Section: 66A(IA),62,135

Income Tax Ordinance (XXXI of 1979)---S. 66A(IA), 62 & 135---Powers of Inspecting Additional Commissioner to revise Deputy Commissioner's order---Issue whether the assessee was an importer and supplier or he was an indenter and had earned commission, was adjudicated by the Appellate Authority and 'assessment order was passed by the Assessing Officer in accordance with the direction of the Appellate Authority---Cancellation of assessment by Inspecting Additional Commissioner---Validity---Since the issue had been the subject-matter of appeals and Appellate Authority had already adjudicated upon the said issue, action under S. 66A of the Income Tax Ordinance, 1979 would not lie on the basis of the issue as the same had been ruled out by subsection (1 A) of S. 66A of the Income Tax Ordinance, 1979---Assessment made by the Assessing Officer under Ss. 62/135 of the Income Tax Ordinance, 1979 in accordance with the directions of the Appellate Authority could not be treated as erroneous and prejudicial to the interest of Revenue---Order passed by the Inspecting Additional Commissioner under S. 66A of the Income Tax Ordinance, 1979 cancelling the assessments was declared illegal and without jurisdiction by the Appellate Tribunal. THIS ORDER PASSED BY : These three appeals have been filed by an assessee, who derives income from export and commission in the status of an individual, against a combined order passed by Range I.A.C under section 66A of the Income Tax Ordinance for the years 1987-88 to 1989-90 on 5-5-2001. Following contentions/issues have been raised in the grounds of appeals which are almost identical in all the three years: (i) That the action of cancelling the assessment order framed under sections 62/135 by the learned I.A.C. is without any reason and he has failed to prove that the said assessment order was erroneous as well as prejudicial to the interest of revenue.(11) That the assessment order under sections 62/135 was passed by the Assessing Officer in accordance with the directions of the Appellate Court and after examining the relevant evidence furnished in respect of claim of receipt of commission @ 2% on imports from Tetra Pak, hence the…

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