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NOS. 10/IB TO 12/IB OF 2000-2001, I.T.AS. NOS. 1139/IB OF 255/IB, 269/IB OF 1995-96 versus NOS. 10/IB TO 12/IB OF 2000-2001, I.T.AS. NOS. 1139/IB OF 255/IB, 269/IB OF 1995-96


Article 156 Constitution of Pakistan (1973), Circulars No. 15 of Arts 4, 25 and 264 CBR, 26 of the 1980 1980 CBR Letter C No 1 (48) IT 1/79, dated 17 2 1981 Error correction Applicants to the scope of the amendment justify the order of the appellate tribunal on almost the same grounds / arguments that were made at the time of the hearing of the main appeal, as regards the order of the tribunal in the context of the remedial application proceedings. In view of the sections, the fact was sought to re-examine the facts and statute of limitations for assessment under section 66A of the Income Tax Ordinance 1979, Income T Appointment of special officer under section 4 of the Kis Ordinance 1979, approval of withdrawal under para 4 (ii). The validation of the order passed by the Self Assessment Scheme, Special Officer etc. and the decision to re-decide on it by amending it will have to increase the scope of the provisions of section 156 of the Income Tax Ordinance 1979. o No error in the record can be made clear to the extent that the decision as to the appellate forum could be corrected, the Appellate Tribunal rejected the request for correction.

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