Revisional power of the Commissioner

Revisional power of the Commissioner

If any assessee wants to apply for a revision of the submitted income tax return. They can apply to the Commissioner. And the commissioner has the authority, upon receiving an application from the taxpayer, to request the records of any proceeding conducted under this Ordinance where an order has been issued by a subordinate authority. The Commissioner is empowered to conduct or cause an inquiry to be conducted and, subject to the provisions of this Ordinance, can pass an appropriate order on the matter, provided it does not harm the interests of the taxpayer, in accordance with their discretion.

Timeline for application:

In the case of revising an order passed by a subordinate authority under this Ordinance, the taxpayer must apply within sixty days from the date of communication of the order, unless the Commissioner grants an extension based on reasonable grounds that prevented the taxpayer from applying within the specified sixty-day period.

Limitation of Power of Commissioner:

However, the Commissioner cannot exercise their power in certain situations. Firstly, if an appeal against the order can be made to the Appellate Joint Commissioner, the Commissioner (Appeals), or the Appellate Tribunal, and the time limit for such an appeal has not expired, or if the taxpayer has not waived their right to appeal. Secondly, if the order is under consideration for appeal before the Appellate Joint Commissioner or if an appeal has already been lodged with the Commissioner (Appeals) or the Appellate Tribunal.

Conditional payment of dispute money and application fee:

Certain conditions must be met to file an application under subsection (1). The application must be accompanied by a fee of two hundred takas, and the portion of the tax that is not in dispute must be paid. The term "undisputed portion of the tax" refers to the tax amount payable as per section 74 of this Ordinance.

Consequences of Rejection by Commissioner:

It is important to note that an order by the Commissioner refusing to intervene should not be construed as an order detrimental to the taxpayer.

Furthermore, notwithstanding any provision in this Ordinance, if the Commissioner fails to issue an order on an application for revision within sixty days from the date of filing the application, the application shall be deemed as allowed.

Authority of revision:

In this section, it is clarified that the Appellate Joint Commissioner of Taxes is considered a subordinate authority to the Commissioner, and the Deputy Commissioner of Taxes, whose order is under revision, is subordinate to the Appellate Joint Commissioner of Taxes.

Reference:

Income Tax Ordinance-1984 (U/s:121A).

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