Law: Income Tax Ordinance, 1979

Section: 13(1)(c),59,59(1),59A,65,65(1),65(2)

Law: Central Excise Rules, 1944

Section: 10(2),10(3)

(a) Income Tax Ordinance (XXXI of 1979)--- ----S. 65---Notice under S.65 of Income Tax Ordinance, 1979, issuance of---Essential conditions stated. Notice under S.65 of Income Tax Ordinance, 1979 may be issued in any one of the four conditions: (a) escaped assessment or (b) under assessment or (c) assessment at too low rate or (d) assessment being subject of excessive relief as refund. (b) Income Tax Ordinance (XXXI of 1979)----S. 65---Re-opening of assessment---Non-ticking of relevant clause of notice issued under S.65 of Income Tax Ordinance, 1979---Validity---Provisions of S.65 of Income Tax Ordinance, 1979 were of substantive character and penal in nature, thus, notice issued thereunder must be strictly in accordance therewith---Such non-ticking would be like leaving assessee marooned on an Island in middle of Ocean with no communication to mainland---Assessee in such case would not be able to provide his reply and relevant information to Assessing Officer---Such non-ticking would amount to non-compliance of requirement of S.65(2) of the Ordinance---Notice under S.65, in absence of any one specific reason for re-opening of assessment, would be a nullity in eye of law. C.As. Nos. 991 and 992 of 2002; 2001 PTD 1633 and 2007 PTD 1804 ref. THIS JUDGMENT DELIVERED BY: MUHAMMAD FARRUKH IRFAN KHAN, JUSTICE:---.--- In this Tax Reference under section 133(1) of the Income Tax Ordinance, 2001 against the order dated 22-11-2007 passed by Income Tax Appellate Tribunal, Lahore (hereinafter referred to as "ITAT"), the following questions have arisen for adjudication by this Court:-- (1) "Whether on the facts and in the circumstances of the case the learned ITAT was justified to dismiss departmental appeal on the basis of non-ticking of clause of notice under section 65 of the repealed Income Tax Ordinance, 1979 whereas the honourable Supreme Court vide judgment C.P. No.702-L of 2003 held that non-mentioning of sub-clause does not vitiate the whole proceedings?" (2) "Whether on the facts and in the circumstances of the case the learned ITAT was justified to uphold the order of CIT(A) whereby deleting the addition made under section 13(1)(c) of the Repealed Ordinance, 1979…

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