COMMISSIONER INLAND REVENUE vs ENGI PLASTIC INDUSTRIES Ss — 2026 PTD 247 LAHORE-HIGH-COURT-LAHORE

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COMMISSIONER INLAND REVENUE VS ENGI PLASTIC INDUSTRIES Ss.114(6), 120(1), 122(3), 122(4), 122(5A) & 133(1)---Amendment of assessment---Further amendment sought by Department with reference to earlier deemed assessment---Legality---Subsequent amendment---Scope--- For tax year 2009, respondent taxpayer filed return of income which was treated as deemed assessment under S.120(1) of Income Tax Ordinance, 2001. Subsequently, assessment was amended by tax authorities under S.122 of the Ordinance. Thereafter, Department sought to carry out further amendment by referring back to original deemed assessment instead of amended assessment order. Appellate Tribunal Inland Revenue held that once assessment stood amended, further amendment could not be made with reference to original deemed assessment. Department challenged the order before High Court under S.133(1) of Income Tax Ordinance, 2001. Issue before High Court was whether Commissioner could further amend original deemed assessment under S.120(1) despite existence of amended assessment, or whether amended assessment alone remained operative and subject to further amendment. Held--- Collective reading of S.114(6), S.120 and S.122(3) of Income Tax Ordinance, 2001 led to conclusion that once deemed assessment was amended, the original deemed assessment merged into amended assessment order. After amendment, only amended assessment remained in field. Return filed under S.120(1) lost its independent effect to the extent of omissions or wrong statements corrected through amendment. If Commissioner intended to further amend assessment, only amended assessment order could be subjected to further amendment under S.122(5A). Original deemed assessment could not be revived for purpose of subsequent amendment. No legal substance existed in question raised by Department. Reference application filed by Commissioner Inland Revenue was dismissed.

COMMISSIONER INLAND REVENUE vs ENGI PLASTIC INDUSTRIES Ss — 2026 PTD 247 LAHORE-HIGH-COURT-LAHORE

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