Law: Income Tax Ordinance, 2001

Section: 55A,221,24(c),50,85,24,59,59(4),50(7b),2 4(ff),55,24(fff),62,

[Income Tax Ordinance (XLIX of 2001)].....Section. 221---Rectification of mistake---Miscellaneous application---Appellate Tribunal in its order had observed that "Regional Commissioner of Income Tax had informed assessee that its case had not been selected for audit while case of assessee itself, did not qualify for self assessment because declared tax liability was not higher by 10% as compared to tax assessed for previous year"---Assessee contended that Regional Commissioner of Income Tax had not communicated that case did not qualify for self assessment; and there was no objection regarding the assessee's tax liability being not higher by 10% as compared to tax assessed for previous year while communicating the intention to select the case for audit; and exclusion from Self Assessment Scheme was not timely communicated and the deemed order was already held field after which the order passed under S.62 of the Income Tax Ordinance, 1979 was illegal and void ab initio; and observation of Appellate Tribunal that "exclusion from Self-Assessment Scheme was timely communicated" was erroneous and contrary to facts and documents/papers on record---Validity---Selection of case and non selection of case was on an entirely different premise---Question that case of assessee did not qualify for self assessment because declared tax liability was not higher by 10% was not an issue at the time of selection of case; it was not matter of discrepancies, technical issue and deficiency of documents---Basic gist and fundamental theme of Self-Assessment Scheme was to deposit higher tax by 10% than the last assessed and if it was not deposited then. it was not the case of Self-Assessment Scheme what to talk of picking out the case from Self-Assessment Scheme---Even deletion of sentence "Exclusion from Self-Assessment Scheme was timely communicated" did not change the fate of the case---Admittedly the assessee had not paid higher tax by 10% than the last assessed---From the very inception, it was not the case of `Self-Assessment Scheme'---Miscellaneous application filed by the assessee was dismissed by the Appellate Tribunal. THIS ORDER PASSED BY: MUNSIF KHAN MINHAS, JUDICIAL…

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