COMMISSIONER INLAND REVENUE, ZONE-I, RTO, PESHAWAR vs AJMAL ALI SHIRAZ MESSRS SHIRAZ RESTAURANT, PESHAWAR S

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COMMISSIONER INLAND REVENUE, ZONE-I, RTO, PESHAWAR VS AJMAL ALI SHIRAZ MESSRS SHIRAZ RESTAURANT, PESHAWAR S. 122---Constitution of Pakistan, Art. 188---Review petition---Power of the Commissioner to amend an assessment order---Delegation of authority by the Commissioner of such power to the Deputy Commissioner---Legality---Plea of Commissioner, Inland Revenue (review petitioner) is that the Deputy Commissioner was delegated powers to amend the assessment vide order No. 616, dated 5th December 2009, issued by the Commissioner Inland Revenue (Audit-I), Regional Tax Office, Peshawar ('the said order') mentioned at serial No. 1 of the Table contained in the said order---Held, that the said order does not refer to section 122 of the Income Tax Ordinance, 2001 ('the Ordinance') with regard to amendment of assessment nor is it so stated under column No. 4 of the Table pertaining to Jurisdiction---Furthermore the said order has neither been gazetted nor is it available on the website of the Federal Board of Revenue ('FBR')---Taxpayers should know who is exercising authority and whether such exercise of authority is permissible---Point raised in the present review petition had already been argued at the time of hearing the order under review and indulgence had also been shown to the petitioner (Commissioner Inland Revenue) to disclose the requisite authority bestowed on the Deputy Commissioner---Same officer, who is present before the Supreme Court today, namely, the Additional Commissioner, FBR was in attendance then too, but he did not refer to the said order---In any case the said order does not delegate the statutory power of the Commissioner to Deputy Commissioners, therefore, the purported amendment made to the assessment order was not sustainable---Said order also does not grant such specific authorization---Consequently, present review petition was dismissed with costs of ten thousand rupees; to be paid to a charity of the choice of the petitioner---Supreme Court observed that all notifications, orders etc. should be gazetted and also displayed on the website of the FBR to facilitate the officers of the FBR, tax practitioners and taxpayers.

COMMISSIONER INLAND REVENUE, ZONE-I, RTO, PESHAWAR vs AJMAL ALI SHIRAZ MESSRS SHIRAZ RESTAURANT, PESHAWAR S — 2023 PTD 1843 SUPREME-COURT

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