Law: Income Tax Ordinance, 2001

Section: 122(5-A),239

Law: Income Tax Act, 1922

Section: 43A,34A

Law: Income Tax Ordinance, 1979

Section: 66A,59(1)

JUDGMENT MUHAMMAD MUJIBULLAH SIDDIQUI, J.- A common question of law is involved in all the above petitions and therefore, they are disposed of by this single consolidated judgment. 2. The relevant facts are that in C.P. No. D-643 of 2004 the assessments pertaining to the petitioner were completed on the following dates: 1. Assessment year 2000-2001 dated 20-01-2001 u/s 62 of the Income Tax Ordinance, 1979. 2. Assessment year 2001-2002 dated 26-04-2002 u/s 59(1) of the Income Tax Ordinance, 1979. 3. Assessment year 2002-2003 dated 21-04-2003 u/s 59(1) of the Income Tax Ordinance, 1979. 3. The assessments in respect of petitioners in C.P. Nos. D-644, 645 and 646 of 2004, pertaining to assessment year 2002-2003 were finalized on 20-05-2003 u/s 59(1) of the Income Tax Ordinance, 1979. 4. The Additional Commissioner of Income Tax, Region-II Companies Zone-I, Karachi, issued notices u/s 122(5A) of the Income Tax Ordinance, 2001 on 14-04-2004 calling upon the petitioners to show cause as to why the above finalized assessments may not be amended. 5. The petitioners contended through their advocate that the provisions contained in section 122(5A) of the Income Tax Ordinance, 2001, are pari-materia to the provisions contained in section 66A of the repealed Income Tax Ordinance, 1979. In saving clause i.e. section 239 of the Income Tax Ordinance, 2001, the provisions contained in section 66A of the repealed Income Tax Ordinance, 1979 were not saved and subsection (5A) of section 122 of the Income Tax Ordinance, 2001 was inserted by Finance Act, 2003 dated 17-06-2003, with effect from 01-07-2003. No retrospective effect was given to the newly inserted subsection and consequently, it shall not be applicable to the assessments finalized before 01-07-2003, and, therefore, the impugned notices being illegal and without sanction of law may be withdrawn. The contention was not accepted and consequently, the petitioners approached this Court through these petitions under Article 199 of the Constitution of Islamic Republic of Pakistan, praying to declare the impugned notices issued by respondent No. 3 as illegal, void, without jurisdiction and the proceedings in pursuance thereof…

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