Application of S. 221 ITO 2001 is only permissible if the error is apparent, obvious and floating on the face of the judgement and can be rectified without long drawn arguments and proceedings for appreciating facts and interpretation or application of any provision of law---Mistake had to be so obvious that it should strike to one’s mind without there being long drawn process of reasoning, interpretation of some sections/statute, dilation upon a moot or debatable issue which falls squarely outside the scope of rectification of mistake.
Cases where there can conceivably be two views or opinions fall outside the scope and ambit of rectification of mistake.
No order under S.221 ITO 2001shall be made after five years from the date of the order sought to be rectified.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Inland Revenue Appellate Tribunal | 2020 | MUHAMMAD HANIF Vs THE CIR, RTO, LAHORE |
Income Tax Ordinance (XLIX of 2001) 153(1)(a), 115(4), 120(1), 122, 153, 153(7), 221, 221(4) |
Rectification of mistake/Error apparent from the record/ two views or opinions/ Limitation |