Law: Income Tax Ordinance, 2001

Section: 114,122C,144

Income Tax Ordinance (XLIX of 2001)- -Ss. 122C & 144-Return of income-Amendment of assessment for non-furnishing of return-Procedure and verification by department- Taxpayer impugned order passed by department under S. 122C of the Income Tax Ordinance, 2001 inter alia, on the ground, that the same had been passed without taking into consideration response of taxpayer to show-cause notice-Validity-Impugned order had been passed on misconceived facts and without taking into consideration response of the taxpayer pursuant to show-cause notices issued under Ss. 114 & 122C of the Income Tax Ordinance, 2001 and the return filed by taxpayer / petitioner for the relevant tax period-High Court observed that the Department, instead of passing impugned order, could have verified from its record whether the petitioner had actually filed returns or not, and said impugned order which was passed ex parte had no factual or legal justification-Impugned order was set aside- Constitutional petition was allowed, accordingly. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, JUSTICE:---.--- Through instant petition the petitioner has impugned order dated 30.6.2011, passed by the respondents under section 122-C of the Income Tax Ordinance, 2001, for the tax year 2011, for being illegal and contrary to the facts of the case. Per learned counsel, .the petitioner had already filed his return of income for tax year 2011 under acknowledgement at the relevant point of time, however, in spite of such fact, the respondents issued a notice under section 114 of the Income Tax Ordinance, 2001, which was duly respondent by the petitioner under acknowledgement vide letter dated 30.6.2012, thereafter the respondents issued another show cause notice under section 122-C of the Income lax Ordinance, 2001, which was also duly responded in writing by the petitioner under acknowledgment, however, in spite of such facts the respondent had passed an order under section 122-C of the Income Tax Ordinance, 2001 against the petitioner, which is totally illegal and liable to be set aside. 2. Notices were issued to the respondents, pursuant to which comments have been filed wherein it has been stated that…

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