Law: Income Tax Ordinance, 2001

Section: 13(1)(d),114,120,172,172(3)

Law: Income Tax Ordinance, 1979

Section: 13

Income Tax Ordinance (XLIX of 2001)---Ss. 114, 120 & 172(3)-Return of income-Non-resident-Assessment without appointing representative /agent of non-resident assessee-Effect-Assessee, who was a non-resident, filed return of income declaring 'NIL' income-Notice for furnishing return of total income was issued to the assessee-Brother of assessee, who simply looked after property of the assessee, filed reply of notice, which was found unsatisfactory-Assessing Officer treating brother of assessee as representative of assesee finalized assessment assessing total income of assessee-Appeal filed by assessee against assessment order, having been accepted, case was remanded to decide the same on merits- Validity-Assessee, being a non-resident, process of his assessment could only be initiated after appointing someone as his representative- Under S. 172(3) of Income Tax Ordinance, 2001, such representative could be; if he was employed by, or on behalf of non-resident person; if he had any business connection with the non-resident, and from or through whom non-resident was in receipt of any income, whether directly or indirectly; if he was the trustee of the non-resident; or he was declared by the order of Commissioner in writing to be the representative of non-resident person-Brother of the assessee, who had none of the said qualities, could not be treated as representative of assessee-Finding of Appellate Commissioner that an ex parte assessment order had been made by showing brother of assessee as his representative, was not exceptionable-Appeal was dismissed. ORDER The instant appeal filed by department is directed against an order dated 10-6-2011 passed by learned CIR (Appeal-III), Islamabad relating to assessment year 2002-2003. 2. Brief facts are that the assessee being an individual derived income from a private hospital and from property including some investments in the construction of a plaza but had not filed return, whereon, a notice under section 56 of the repealed Income Tax Ordinance, 1979 was issued. In response a return was filed for the assessment year 2002-2003 by declaring nil income. Subsequently notices under sections 16 and 62 of the repealed…

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