Law: Income Tax Ordinance, 2001

Section: 122(5A)

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XLIX of 2001)--- ----S. 122(5A)---Constitution of Pakistan, Art. 199---Constitutional petition---Show cause notice---Amendment of assessment, retrospective effect---Scope---Assessee was aggrieved of show cause notice issued by Income Tax authorities whereby original assessment order was amended after five years---Validity---Relevant period under S. 122(2) and (4) of Income Tax Ordinance, 2001, for amending assessment order by Commissioner was end of financial year in which it was issued or deemed to have been issued the assessment order to taxpayer---Section 122(2) and (4) of the Ordinance did not speak of the period starting from the end of financial year about which assessment order was passed but it was about financial year in which either Commissioner had issued or deemed to have issued the order that was relevant and would be so applicable in the case of assessee also for counting the limitation---Assessee filed return for tax year 2009 on 25-01-2010 which for all intents and purposes was deemed to be an assessment order issued by Commissioner when that year ended on 30-06-2010, therefore, it was relevant date as a point of time wherefrom period of five years as provided in S. 122 of Income Tax Ordinance, 2001, was to start counting---If it was so counted the show cause notice in question was within the time limit as prescribed therein---Petition was dismissed in circumstances. 2011 PTD 1588 and Civil Petition No.1306 of 2014 ref. (b) Interpretation of statutes--- ----Retrospective effect---Scope---Procedural law applies retroactively unless contrary is provided in law itself---In the procedure, nobody has vested right and if some change is made in original law prescribing some procedure it has to be read as if it was always part of original law from its inception. The State v. Maulvi Muhammad Jamil and others PLD 1965 SC 681; Adnan Afzal v. Capt. Sher Afzal PLD 1969 SC 187 and Liaquat Ali and others v. The State 1992 SCMR 372 rel. ORDER MUHAMMAD IQBAL KALHORO, J.---In the instant petition, the issue that has been brought in is about the dispute over the limitation of the impugned show cause notice dated 02.03.2015 issued by…

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