COMMISSIONER INLAND REVENUE, RTO-II, FAISALABAD vs CRESCENT TEXTILE MILLS, LTD

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COMMISSIONER INLAND REVENUE, RTO-II, FAISALABAD VS CRESCENT TEXTILE MILLS, LTD., FAISALABAD S.221---Rectification of mistakes---Scope of rectification is limited to correcting mistakes that are easily identifiable on the surface of the order. Citation Name: 2023 PTD 789 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case COMMISSIONER INLAND REVENUE, RTO-II, FAISALABAD VS CRESCENT TEXTILE MILLS, LTD., FAISALABAD Ss. 124 & 221---assessment giving effect to an order---Rectification of mistakes---Scope---according to S.124 of the Income Tax Ordinance, 2001, the assessing officer must adhere to the directions given in the appeal effect order and cannot make any additions, deletions, or alterations on his own---Furthermore, the appeal effect order must solely focus on the issues stated in the appellate order and cannot address any extraneous or unrelated matters---If the assessing officer believes that an incorrect assessment has been made, he can proceed with amending the assessment subject to limitation---However, it's important to note that the assessing officer cannot amend the assessment of income in rectification proceedings. Citation Name: 2023 PTD 789 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case COMMISSIONER INLAND REVENUE, RTO-II, FAISALABAD VS CRESCENT TEXTILE MILLS, LTD., FAISALABAD S.221---Rectification of mistakes---Scope---Section 221 of the Income Tax Ordinance, 2001, is circumscribed to rectifying mistakes that are evidently discernible from the record---Phrase "mistake from the record" utilized in S.221 pertains to an error or mistake that is glaringly evident and unambiguous and, if allowed to remain on the record, may have a substantial impact on the case. Citation Name: 2023 PTD 789 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case COMMISSIONER INLAND REVENUE, RTO-II, FAISALABAD VS CRESCENT TEXTILE MILLS, LTD., FAISALABAD S.221---Rectification of mistakes---Scope---An error of law or fact that directly relates to a question regarding the determination of the rights of the parties involved, affecting their significant rights or causing harm to their interests, is not a mistake that is evident from the record to be rectified under S.221.

COMMISSIONER INLAND REVENUE, RTO-II, FAISALABAD vs CRESCENT TEXTILE MILLS, LTD — 2023 PTD 789 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

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