Powers of Commissioner

Power reposed on Commissioner is a power of judicial nature and such power is to be exercised lawfully with due application of mind

Such power cannot be exercised mechanically or at behest of some other Authority

Prejudice to revenue or an erroneous view can be amended but there should be added element of 'unsustainability' in deemed order under S. 120 of Income Tax Ordinance, 2001 which clothes Commissioner with jurisdiction to issue notice and proceed to make appropriate orders

Power of revision under S. 122(5A) of Income Tax Ordinance, 2001 can be exercised by Commissioner when he considers that order is "erroneous and prejudicial to interest of revenue"

Provisions of S. 122(5A) of Income Tax Ordinance, 2001 cannot be invoked when two views are possible

Error envisaged by S. 122(5A) of Income Tax Ordinance, 2001 is not one which depends on possibility or guesswork but it should be actually an error either of fact or law which caused prejudice to interest of revenue

Exercise of revisional power by Commissioner was not to become a fiat but should be within bounds of law and satisfy need of fairness in administrative action and fair play and full compliance with requirements of principles of natural justice

Scope of interference under S. 122(5A) of Income Tax Ordinance, 2001 is not to set aside merely unfavorable orders and bring to tax some more money to treasury nor said section is meant to get at sheer escapement of revenue which is taken care of by other provisions in Income Tax Ordinance, 2001.

Petitioner raised number of grievances including disconnection of his telephone numbers, change in the composition of the numbers, change of telephone packages by Telecommunication Company without informing the petitioner, limitation on the permissible number of SIM's, etc.

Validity

Petitioner had not raised any competition concerns

Issues raised by the petitioner either fell within the regulatory jurisdiction of Telecommunication Authority, which might proceed with the case according to its mandate and as per the applicable law and regulations, or the same, being of technical nature, were to be rectified by Telecommunication Company

Commission was bound by its mandate and would not interfere with the situations where no competition concerns were raised

Petition was disposed of accordingly.

Assessment order, before its amendment, must be found by Commissioner to be erroneous and prejudicial to interest of revenue

Such findings could not be made by Commissioner without application of his mind.