Assumption of jurisdiction

Neither a court could assume jurisdiction not conferred by law, nor such jurisdiction could be assumed or entertained by consent of parties, but doctrine of assuming jurisdiction by courts was strictly based on the law conferring a particular jurisdiction

Expression "jurisdiction" referred to legal authority to administer justice in accordance with methods and avenues provided subject to limitation imposed by law and whenever jurisdiction was conferred to any court of law, the same was subject to a number of prerequisites, and such prerequisites should be complied with.

Assumption of jurisdiction by any judicial, quasi-judicial or executive forum provided under relevant laws including superior courts established under Constitutional provisions, was primary concern of such forum(s)

Unless jurisdiction to proceed with a matter was conferred in clear and unambiguous language to such forum, then cognizance of a matter could not be taken, for want of jurisdiction.

Department contended that by insertion of subsection (10) of S.177 of the Income Tax Ordinance, 2001, assessment was treated to have been made on the basis of return or revised return shall be of no legal effect while making best judgment assessment under S.121 of the Income Tax Ordinance, 2001

Taxpayer contended that such insertion through Finance (Amendment) Ordinance, 2010, promulgated on 6-2-2010, could not be applied in respect of already completed assessment under S.120 of the Income Tax Ordinance, 1979 and it could only be applied in respect of assessments treated to have been made under S.120 of the Income Tax Ordinance, 2001 after insertion of such subsection

First Appellate Authority held the order under S.121 of the Income Tax Ordinance, 2001 as valid in view of S.177(10) of the Income Tax Ordinance, 2001

Taxpayer pressed for adjudication of the matter on merit before the Tribunal

Accepting the request, Appellate Tribunal disposed of legal ground as not pressed and adjudication was made on merit alone for tax year 2009.