ALLIED BANK LIMITED vs APPELLATE TRIBUNAL INLAND REVENUE, LAHORE Ss

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ALLIED BANK LIMITED VS APPELLATE TRIBUNAL INLAND REVENUE, LAHORE Ss.133, 210 & 122(5a)---Reference---Delegation, doctrine of---Phrase "other than power of delegation"---Scope---Taxpayer assailed delegation of powers to additional Commissioner to exercise jurisdiction under S.122(5a) of Income Tax Ordinance, 2001---Validity---Basic restriction was that power of delegation could not be further delegated and such restriction was enforced in S.210(1) of Income Tax Ordinance, 2001 by using the phrase "other than power of delegation"---Commissioner could delegate all or any of its powers and functions to any other taxation officer---Notification or order of delegation would determine the extent of power to be exercised by delegatee taxation officer---Provisions of S.122(5a) of Income Tax Ordinance, 2001, were to be read with Ss.210 & 211 of Income Tax Ordinance, 2001, while conferring power of amendment or further amendment on the ground of erroneousness and prejudicial to the interest of revenue, which could not be divided between consideration and passing final order--- another principle under doctrine of delegation was that the delegatee was not absolved of responsibility after delegation of power and functions conferred by statute/law---Such aspect was taken care of through provisions under Ss. 211 & 122(5a) of Income Tax Ordinance, 2001---Delegation of all or any powers and functions were allowed under S. 210(1) of Income Tax Ordinance, 2001, which was the main provision--- Phrase "power" in S. 210(1a) of Income Tax Ordinance, 2001 was used to curtail delegation to an officer lower than additional Commissioner---Word "power" used in S.210 (1) of Income Tax Ordinance, 2001, included functions as well because S.210 (1a) of Income Tax Ordinance, 2001 was its subsidiary and both were to be read together---High Court declined to interfere in order passed by appellate Tribunal Inland Revenue---Reference was dismissed in circumstances.

ALLIED BANK LIMITED vs APPELLATE TRIBUNAL INLAND REVENUE, LAHORE Ss — 2023 PTD 411 LAHORE-HIGH-COURT-LAHORE

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