Law: Income Tax Ordinance, 2001

Section: 62,65,136

Income Tax Ordinance (XXXI of 1979)--Ss.65, 62 ,  136--Additional assessment/reopening of previously completed assessment on basis of “Definite Information “--Nature and meaning of term “definite information”--Scope--Question before High Court was whether assessment of taxpayer could be reopened on basis of information already furnished by taxpayer and whether such information could be termed “definite information”--Held, that no information had come to Department from outside sources but was already available with Department in shape or forced/details as furnished by taxpayer under assessment proceedings--For reopening of any assessment under provisions of S.65 of Income Tax Ordinance, 1979, there had to be “definite information” available with Department and no previously completed assessment could be reopened when no “definite information” was available and in the present case, case fell under category of “change of opinion” upon which Department could not reopen assessment of taxpayer--”Definite information” did not mean a reanalysis of existing information or further information or an opinion which was accessible but not taken into consideration previously--High Court observed that no information had come to possession of Department which constituted “definite information” and therefore, impugned action taken by Department under Ss.65 ,  62 of Income Tax Ordinance, 1979 was not legally maintainable-- Reference was answered, accordingly. Chief Commissioner Inland Revenue, RTO, Peshawar v. Sabrina Tent Services 2019 SCMR 1639 and Dewan Khalid Textile Mills Ltd. v. Commissioner of Income Tax Legal Division LTU, Karachi 2019 SCMR 158 rel. ORDER IRFAN SAADAT KHAN, JUSTICE:---.--- The question of law raised in the instant Income Tax Reference (ITR) has been referred to this Court by the Income Tax Appellate Tribunal (Pakistan) Karachi (ITAT) vide its order dated 18.4.2002 by raising the following question of law:- “Whether in the circumstances and facts of the case, both the Appellate Authorities were justified by holding that order passed under sections 65/62 of the Income Tax Ordinance, 1979, is not legally maintainable having no definite…

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