Section 122 (5) Error Correction Appeal The appellate evaluation moved a petition for correction before the First Appellate Authority stating that a notice of appeal hearing under the general designation was made for the hearing of the appeal by the postal authority. Delivered after the due date expired. Appeals should be recalled and reinstated and the decision will be made after providing appropriate hearing opportunities. The first appellate authority said with the observation that the call notes were not presented correctly. The department claimed that if the first appellate authority rejected the taxpayers' appeal, a second appeal had to be filed before the appellate tribunal and the first appellate authority was not legally authorized to recall the order through amendments and In this way a new order should be passed that the previous decision was reversed altogether. The first appellate authority would recall its order, but after the appellate authority, the first appellate authority had inherent powers to recall its order. And the order passed by the First Appellate Authority cannot be challenged because it is then merged with the order of the First Appellate Authority. The first appellate authority on accuracy could not restore its order, which had very limited scope, only to be corrected when it was apparent. On this matter and if the matter needs to be reconsidered / reviewed, the appellate authorities should refrain from making corrections. The appellate authority cannot sit as judge on its order nor any attempt to invalidate the law. And there can be no mistake. It was corrected only where it was at the record level
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
