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.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Inland Revenue Appellate Tribunal | 2023 | COMMISSIONER INLAND REVENUE, RTO-II, FAISALABAD
Vs MESSRS CRESCENT TEXTILE MILLS, LTD., FAISALABAD |
Income Tax Ordinance (XLIX of 2001) 124, 221 |
Rectification/ incorrect assessment |