ORDER

This Full Bench has been constituted by the order of the Honourable Chairperson of the Tribunal by exercising powers under section 133(5) of the Repealed Income Tax Ordinance, 1979 read with section 221(6) of the Income Tax Ordinance, 2001. This occasion arose owing to cropping up mistakes of law and fact in the Tribunal's consolidated order rendered in the present case on 7-4-2005.2. What happened in the present case was that a combined order, on cross-appeals, was passed by the Tribunal in respect of assessment years 1998-99 and 2000-2001. The Tribunal declared the assessment made under section 62 for the assessment year 1998-99 to be null and void on the following addition ground taken during the course of hearing.That the order under section 62 of the Ordinance is illegal and void as it is served after the limitation period prescribed under section 64 of the Income Tax Ordinance, 1979."However, other grounds were not adjudicated upon by the Bench.3. The facts giving rise to the app...