(a) Income Tax Ordinance (XXXI of 1979)---

----S. 156---Rectification of mistake---Application for rectification/recall of order recorded by Appellate Tribunal ---Assessee filed application for rectification/recall of order passed by Appellate Tribunal on the ground that Appellate Assistant Commissioner had recorded in- his order that "to elaborate his viewpoint the assessee also filed written arguments in this context that read as under but he did not reproduce the written submissions thereafter and the Appellate Tribunal erred in recording the observation to the effect that "we find on the facts and circumstances supra" ---Validity-- Assessee having quoted the Appellate Tribunal out of context, if First Appellate Authority had omitted to record any fact the error could have been committed by the same but not by the Appellate Tribunal---Application for rectification was dismissed, in circumstances.

(b) Income Tax Ordinance (XXXI of 1979)---

---S. 156---Rectification of mistake---Application for rectification/recall of order of Appellate Tribunal on the ground that Appellate Tribunal committed error by observing that "Assessing Officer had dismissed the explanation on the ground that assessee had shown purchases of Rs.14,000,000 in the trade account" whereas purchases in trading account were actually shown as Rs.12,400,000---Validity---Admittedly the figure recorded in the impugned orders was Rs.14,000,000 and the assessee had made no attempt to get the same rectified in the assessment order nor it was brought to the notice of the Appellate Tribunal at the time of hearing---Application for rectification was dismissed in circumstances.

(c) Income Tax Ordinance (XXXI of 1979)---

----S. 156---Rectification of mistake---Plea not taken in respect of an issue by the assessee before Appellate Tribunal, could not be rectified.

Abdul Tahir Ansari, I.T.P. for Appellant.

Muhammad Umer Farooque, D.R. for Respondent.

Date of hearing: 16th December, 1999.

ORDER

S. M. SIBTAIN (ACCOUNTANT MEMBER).---The applicant, through the instant application seeks rectification/recall of the order recorded by the Tribunal on 18-6-1999 in ITA No. 1502/KB of 1998-89 (Assessment year 1996-97). and the learned representatives of the two parties.

3. The first error said to be committed by the Tribunal in the order ibid is that while the A.A.C. Sukkur Range recorded in his order that, "to elaborate his viewpoint, the assessee also filed written arguments in this context that read as under he did not reproduced the written submissions therefore. The Tribunal, therefore, erred in recording, "we find on the facts and circumstances supra":

4. We have perused the order ibid and we find that the appellant has quoted the Tribunal out of context. If the learned A.A.C. has omitted to record any fact the error may have been committed by him but not by the Tribunal.

5. The next error said to be committed by the Tribunal is in observing that the learned DCIT, however, has dismissed the explanation on the ground that respondent has shown purchases of Rs.14,000,000 in the trading A/c whereas purchases in trading A/c were actually shown at Rs.12,400,000.

6. We find that admittedly the figure recorded in the impugned orders is Rs.14,000,000 and the assessee has made no attempt to get it rectified in the assessment order not it was brought to the notice or the Bench at the time of hearing.

7. The next error said to be committed by the Tribunal is that the Tribunal incorrectly concluded that the information about the discount of Rs.299.470 is received by the learned DCIT after the original assessment and it is definite information. According to the applicant, the discount supra was disclosed by him in the statement of trading A/c as gross profit of Rs.300,000.

8. We find on perusal of the Court register that no such plea was taken at the time of hearing.

9. According we find that the applicant has failed to point out any error in the order ' the Tribunal which is apparent from record, hence application dismiss

C. M. A. /M. A. K./22 Tax(Trib.)Application dismissed.