COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE, SIALKOT vs WHITE GOLD STEEL MILLS, S

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COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE, SIALKOT VS WHITE GOLD STEEL MILLS, S.I.E. DASKA Ss. 120(1) & 221(1)---Rectification of mistake apparent on the face of record---Deemed assessment---Amendment---Jurisdiction of Commissioner---Authorities contended that deeming assessment order issued under section 120(1) of Income Tax Ordinance, 2001, was within the jurisdiction of Commissioner under section 221(1) of Income Tax Ordinance, 2001---Validity---Inevitable corollary of the "state of affairs" brought about by the first deeming, i.e., the making of an assessment of taxable income and the tax due, was that the Commissioner was to be deemed to have applied his mind to the material before him, which was nothing other than the return---To conclude otherwise would be to impermissibly "cause or permit your imagination to boggle"---Such assessment (and that could be regarded as another inevitable corollary of the "state of affairs" required to be imagined) would be whatever was contained in the return, i.e., mistakes and all---Return having passed through sieve of first deeming then became, in terms of the second deeming, an assessment order deemed to have been issued by the Commissioner to the taxpayer---It followed that the two deeming provisions, when were taken together and properly applied, would result in an assessment order "passed" by the Commissioner within the meaning, and for purposes, of section 221(1) of Income Tax Ordinance, 2001---Supreme Court set aside the order passed by High Courts as determination made by High Courts on the question of jurisdiction was not correct---Supreme Court remanded the tax references to High Court which would be deemed pending in respective High Courts and questions of law raised therein would be decided in accordance with law---Appeal was disposed of.

COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE, SIALKOT vs WHITE GOLD STEEL MILLS, S — 2025 SCMR 1521 SUPREME-COURT

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