MUHAMMAD MUTI-UR-REHMAN, LAHORE vs COMMISSIONER INLAND REVENUE, RTO, LAHORE S — 2023 PTD 1582 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2023 PTD 1582 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2023
Reporter: PTD
Parties: MUHAMMAD MUTI-UR-REHMAN, LAHORE vs COMMISSIONER INLAND REVENUE, RTO, LAHORE S
Subject matter: Civil
Provisions referred to: S. 221---C; S. 221; Civil Procedure Code (V of 1908); Income Tax Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

MUHAMMAD MUTI-UR-REHMAN, LAHORE VS COMMISSIONER INLAND REVENUE, RTO, LAHORE S. 221---Civil Procedure Code (V of 1908), O. XLVII, R. 1---Rectification of mistakes---Review---Scope---Word "review" refers to the re-examination of a previously expressed "view" by a court or other legal forum---If no view has been expressed on certain vital issues that are fundamental to a case and have a direct impact on its outcome, then direction to adjudicate the unresolved issues under S. 221 of the Income Tax Ordinance, 2001, cannot be considered a "review"---Rather, it is a simple "rectification" of the "mistake" of failing to adjudicate the vital issues that are directly related to the fate of the case---Furthermore, the wording of S. 221 is similar to R. 1 of O.XLVII of the C.P.C., which supports the view that even though the section is titled "Rectification of Mistakes," the title of a section cannot control the power given by the express wording of the section---If the wording permits "review," it cannot be considered "prohibited" under the Income Tax Ordinance, 2001.

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