Commissioner

Section 209 of the Income Tax Ordinance, 2001 ('the Ordinance, 2001') deals with the jurisdiction of Income Tax Authorities while jurisdiction of Income Tax Authorities is defined under S.207 of the Ordinance, 2001 and their appointments under S.208 of the Ordinance, 2001

Section 209(1) of the Ordinance, 2001 empowers the Chief Commissioners, the Commissioners and the Commissioners (Appeals) to perform and exercise powers as assigned to them in respect of persons or classes of areas on the directions of the Board ;while proviso to S.209 of the Ordinance, 2001 empowers both the FBR and the Chief Commissioner to transfer jurisdiction in respect of cases or persons from one Commissioner to another

Definition of the term 'Commissioner' as provided under S. 2(13) of the Ordinance, 2001 postulates that 'Commissioner' means a person appointed as Commissioner Inland Revenue under S. 208 and includes any other authority.

Article 4 of the Constitution of Pakistan, makes it clear that it is the inalienable right of every citizen, wherever he may be, and of every other person for the time being within Pakistan, to enjoy the protection of law and to be treated in accordance with law

No action detrimental to the life, liberty, body, reputation or property of any person shall be taken except in accordance with law

Citizens of Pakistan defined in Art. 260 of the Constitution of Pakistan whether inside or outside Pakistan, (wherever they may be) are protected by Art. 4 of the Constitution of Pakistan

Value placed by the Constitution of Pakistan on the inalienablilty of the right to protection of the law for all can be guaged from the fact that this right is further extended to every other person for the time being within Pakistan

No person can be compelled to do anything or forbidden from any action unless the law specifically provide for the same

Article 5(2) of Constitution of Pakistan states that obedience to the Constitution and law is the inviolable obligation of every citizen, wherever he may be and of every other person for the time being within Pakistan

Both the citizens in and outside the Pakistan are protected under the Constitution of Pakistan without any discrimination as provided under Art. 25 of the Constitution of Pakistan

Article 25 of the Constitution of Pakistan also states in unequivocal terms that all citizens are equal before law and are entitled to equal protection of law

No one is above the law and everyone has to follow the law in its true spirit.

In the light of provision of subsections (13) and (65) of S.2 of the Income Tax Ordinance, 2001 the Additional Commissioner was legally competent "authority" under the Income Tax Ordinance, 2001 to perform the functions of Taxation Officer as delegated to him by the Commissioner.