2000 PLP 2929 (PTD)
COMMISSIONER OF INCOME-TAX Versus DESHRI METAL (PVT.) LTD.
| Citation | 2000 PLP 2929 (PTD) |
| Forum / Court | 234 I T R 785 |
| Bench Members | A. K. Mathur, C. J. and Dipak Misra, J |
| Parties | COMMISSIONER OF INCOME-TAX Versus DESHRI METAL (PVT.) LTD. |
| Primary Law | Income-tax |
Q1: What are the key laws and sections cited in 2000 PLP 2929 (PTD)?
This judgment primarily cites: Income-tax as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2000 PLP 2929 (PTD)?
The case was heard and decided by the 234 I T R 785 bench comprising: A. K. Mathur, C. J. and Dipak Misra, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2000 PLP 2929 (PTD) (COMMISSIONER OF INCOME-TAX Versus DESHRI METAL (PVT.) LTD.). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- B. L. Nema, Senior Advocate for the Assessee.
Headnotes / Summary
CIT (Appeals) finding that there was no mistake and that order of rectification was not valid
Order of CIT (Appeals) affirmed by Tribunal
Tribunal justified in cancelling order of rectification
Indian Income Tax Act, 1961, Ss.154 &
256. Held, that the order passed by the Tribunal was justified as the Commissioner of Income-tax (Appeals) has specifically found that there was no occasion for rectification which view had been affirmed by the Tribunal. These were all questions of fact. V. K. Tankha for the Commissioner. B. L. Nema, Senior Advocate for the Assessee.
Judgment & Decree
A. K. MATHUR, C. J.
This is a reference under section 256(1) of the Income tax Act, 1961, at the instance of the Revenue and the following question of law has been referred by the Tribunal for answer by this Court: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the findings of the learned Commissioner of Income-tax (Appeals) who cancelled the order of the Assessing Officer passed on June 18, 1991, under section 154 of the Income Tax Act, 1961?" We are of the opinion that the question referred by the Tribunal does not involve any question of law and it is purely a question of fact. The Assessing Officer decided the issue on the basis of total Income filed by the assessee with reference to section 115J of the Act. Thereafter, the Assessing Officer found some mistake and hence rectified the same under section 154 of the Act. The matter was taken up before the Commissioner of Income-tax (Appeals) by the assessee and the Commissioner of Income-tax (Appeals) after perusing the record came to the conclusion that there was no error apparent so as to call for rectification and accordingly set aside the order of the Assessing Officer passed under section 154 of the Act. Against that order, the Revenue went in appeal before the Tribunal and the Tribunal affirmed the order passed by the Commissioner of Income-tax (Appeals). Hence, the aforesaid question has been referred by the Tribunal at the instance of the Revenue for answer by this Court. We are satisfied that the order passed by the Commissioner of Income-tax (Appeals) as also the order passed by the Tribunal are justified as the Commissioner of Income-tax (Appeals) has specifically found that there was no occasion for rectification which view has been affirmed by the Tribunal. These are thus all questions of fact only and no question of law arises. In our opinion, the view taken by the Tribunal is justified and hence we answer this question favour of the assessee and against the Revenue. M.B.A./4037/FC Question answered.