Income Tax Ordinance (XXXI of 1979)---

----S.156---Rectification of mistake ---Validity---Assessee had filed a statement under 5.143-B of the Income Tax Ordinance, 1979 for the assessment year 1991-92---Total receipt had been declared at Rs.6,74,132 and total payment of tax was declared at Rs.4,000---Assessee, in accordance with proviso to subsection (4) of S.80-C of the Ordinance was required to pay the amount representing the difference between the tax payable under S.80-C of the Ordinance and the tax so paid---Held, in circumstances, no order under S.156 of the Income Tax Ordinance, 1979 was warranted in law for no original assessment order existed and no error was required to be rectified---Assessing Officer, in such cases, was empowered to issue the demand notice and challan for the short deduction/payment of tax for the assessment year 1991-92.

Rahmat Ali Shaikh for Appellant.

Amjad Jamshed, D.R. for Respondent.

Date of hearing: 19th February, 1998.

ORDER

S. M. SIBTAIN (ACCOUNTANT MEMBER).---The appellant, in this appeal, has objected to the order of the learned C.I.T. (Appeals) for holding that the order, passed by the learned D.C.I.T. under section 156, to correct the demand of Rs.9,483 on account of under deduction of tax under subsection (4) of section 50 in the preceding financial year, in respect of the assessment commencing on the 1st July, 1991, as reflected in the statement under section 143(B) filed by the appellant, does not suffer from any infirmity of law.

2. We have heard the learned representatives of the two parties. Briefly, the facts are that the appellant has filed a statement under section 143(B) for the assessment years 1991-92. Total receipt have been declared at Rs.674,132 and total payment of tax is declared at Rs.4,000. The appellant, in accordance with proviso to subsection (4) of section 80-C, is required to pay the amount representing the difference between the tax-payable under section 80-C, and the tax so paid, and all the provision of the Income Tax Ordinance, 1979 shall apply to the assessee accordingly.

3. Considering, the foregoing facts and the relevant provisions of law ibid, we are inclined to agree with the learned counsel of the appellant that no order under section 156 is warranted in law because no original assessment order exists and no error is required to be rectified. The proviso to subsection (4) of section 80-C takes care of the instant situation and the assessing officer, in such cases, is empowered to issue the demand notice and challan for the short deduction/payment of tax for the' assessment year 1991-92. Accordingly, the impugned order of the learned C.I.T. (A) is hereby vacated and the order under section 156 passed by the learned D.C.I.T. is hereby cancelled.

M.B.A /516/Trib. Order accordingly.