Case Laws / Head Notes / Paras
Rectification of mistake---Scope and amplitude of rectification powers available with Department under S.156 of Income Tax Ordinance, 2001---Mistake apparent on record not requiring any further evidence / investigation---Imposition of minimum tax on turnover---Scope---Question before High Court was whether Department could invoke provisions of S.156 of Income Tax Ordinance, 1979 to levy minimum tax under S.80D of said Ordinance upon taxpayer---Held, that per S.156 of Income Tax Ordinance, 1979 rectification could be made in respect of matters which were apparent from record and word “apparent” implied that mistake should be so obvious that it could be seen floating on surface of record and should not require and further investigation / evidence---In the present case, was availa...
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