COMMISSIONER INLAND REVENUE, RTO, LAHORE vs PAKISTAN WAPDA FOUNDATION, LAHORE S

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COMMISSIONER INLAND REVENUE, RTO, LAHORE VS PAKISTAN WAPDA FOUNDATION, LAHORE S.221---Rectification of mistakes---Scope---Rectification is a jurisdiction ancillary to the appellate jurisdiction intended to rectify a mistake of fact or law apparent on the face of record which does not require investigation, appraisal of evidence, interpretation of law or an enquiry into facts. Citation Name: 2023 PTD 424 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case COMMISSIONER INLAND REVENUE, RTO, LAHORE VS PAKISTAN WAPDA FOUNDATION, LAHORE S.221---Rectification of mistakes---Expression "mistake apparent from the record"---Scope---Law intends rectification of an identified mistake within the existing final order and not another independent order for different reasons---After exercising original jurisdiction, the Tribunal becomes functus officio with little window for rectification of a mistake which is an equitable remedy---Scope of S. 221 of the Income Tax Ordinance, 2001, is restricted to rectify the mistake apparent from the record---Expression "mistake apparent from the record" as used in S.221 of the Income Tax Ordinance, 2001, means that error or mistake is so manifest and clear that if permitted to remain on record, it may have material effect on the case. Citation Name: 2023 PTD 424 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case COMMISSIONER INLAND REVENUE, RTO, LAHORE VS PAKISTAN WAPDA FOUNDATION, LAHORE S.221---Rectification of mistakes---Scope---An error of law or fact having direct nexus with a question of determination of rights of parties affecting their substantial rights or causing prejudice to their interest is not a mistake apparent from record to be rectified under S.221 of the Income Tax Ordinance, 2001. Citation Name: 2023 PTD 424 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case COMMISSIONER INLAND REVENUE, RTO, LAHORE VS PAKISTAN WAPDA FOUNDATION, LAHORE Ss.133 & 221---Reference to High Court---Rectification of mistakes---Doctrine of election---Scope---Against the order of the Appellate Tribunal, any aggrieved party is entitled to file tax reference under S.133 of the Income Tax Ordinance, 2001, within 90 days of the communication of the impugned order---Taxpayer also has a right to file a rectification application against an error or mistake in the impugned order under S. 221 of Income Tax Ordinance, 2001---However, once the matter arising out of the order of Appellate Tribunal has been challenged by the applicant in the tax reference before the High Court and has attained finality, the applicant cannot be allowed to re-agitate the same matter by means of an alternative remedy that was not resorted to earlier---If this is allowed, this would go entirely contrary to 'doctrine of election' which exists to ensure that once a litigant has made the choice of pursuing a certain course of action available to him or has abandoned a certain plea/action, he is not allowed to re-open the same matter only because he has received unfavourable results in proceedings of his first choice.

COMMISSIONER INLAND REVENUE, RTO, LAHORE vs PAKISTAN WAPDA FOUNDATION, LAHORE S — 2023 PTD 424 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

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