Law: Income Tax Ordinance, 2001

Section: 2(66),65,66A,120,121,122(5)

Law: Income Tax Ordinance, 1979

Section: 59,59A,62,63or65

JUDGMENT ALI NAWAZ CHOWHAN, J.-- The judgment covers the following Writ Petition Nos:-- 7788, 7841, 7843, 7961, 8154, 8165, 8166, 8167, 8184, 8258, 8314, 8332, 8333 of 2003 and 2802, 4168, 4174 of 2004. 2. All the aforementioned Writ Petitions challenge assessments under the provisions of Section 122 of the Income Tax Ordinance, 2001 read with SRO 633(I)/2002 of 14.9.2002. On the ground simplicitor that the past assessments relating to the period before 1.7.2002 could not be opened for reassessment. 3. It may be added that the Income Tax Ordinance, 1979 was replaced by the new Ordinance of 2001 on 1.7.2002. Section 238 of the new Ordinance reads as follows: "Repeal: The Income Tax Ordinance, 1979 (XXXI of 1979), shall stand repealed on the date this Ordinance comes into force in pursuance of sub-section (3) of section 1." 4. The legal proposition raised, covers the following Sections of the old and new law:- Old Sections New Sections 65, 66A 2,122, 239,240 besides SRO 633(I)/2002, dated 14.9.2002. This SRO has been under section 240 of the new Ordinance, 2001. 5. Section 240 of the new Ordinance reads as follows: "Removal of difficulties: (1) Subject to sub-section (2), if any difficulty arises in giving effect to any of the provisions of this Ordinance, the Federal Government may, by notification in the official Gazette, make such order, not inconsistent with the provisions of this Ordinance, as may appear to it to be necessary for the purpose of removing the difficulty. (2) No such power shall be exercises under sub-section (1) after the 30th day of June, 2004" 6. SRO 633(I)/2002 dated 14th September 2002, referred to above, reads as follows: "In exercise of the powers conferred by section 240 of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Government is pleased to direct that in making any assessment for the year beginning on the first day of July 2002 or making any deduction or collection of tax for the year beginning on the first day of July 2002, the said Ordinance shall have effect as if - (1) in section 114. - a. in sub-section (3), clause(d), were omitted, and b. in sub-section (5), for the words "only in respect of the" the words "in…

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