Law: Income Tax Ordinance, 1979

Section: 62(1)

(a) Income Tax Ordinance (XXXI of 1979)--- ----S.62(1), proviso---Assessment on production of accounts, evidence etc.---Confrontation through order-sheet entry---Validity---Non-­issuance of notice made the assessment as illegal---Even if one presumed that the assessee was confronted through order-sheet same still did not fulfil the requirement of issuance of a notice under proviso to S.62(1) of the Income Tax Ordinance, 1979---Said proviso had very clearly mentioned about issuance of notice and confrontation on order-sheet, could not be considered as its substitute---Non-issuance of specific notice was not being denied by the Department, proceedings were cancelled by the Appellate Tribunal. 2007 PTD (Trib.) 345; 2006 PTD (Trib.) 2179; 2003 PTD (Trib.) 2157; 2001 PTD (Trib.) 1480 and 2001 PTD (Trib.) 2938 rel. Per Amjid Ikram Ali, Accountant Member.---[Minority view]. 2003 PTD (Trib.) 2157; 2007 PTD (Trib.) 345 and 2004 PTD 441 ref. Per Javaid Masood Tahir Bhatti, Judicial Member agreeing with Khawaja Farooq Saeed, Chairperson (b) Income Tax Ordinance (XXXI of 1979)--- ----S.62(1), proviso---Assessment on production of accounts, evidence etc.---Confrontation through order-sheet entry---Validity---Even if one presumed that the assessee was confronted through order sheet, same still did not fulfil the requirement of issuance of notice under proviso of S.62(1) of the Income Tax Ordinance, 1979---Proviso to S.62 had specifically mentioned about the issuance of notice and the confrontation on the order-sheet could not be considered as its substitute---Where the assessee furnished books of accounts, the accounts could not be rejected without confronting in writing through notice under S.62(1) of the Income Tax Ordinance, 1979---Notice under S.62(1) of the Income Tax Ordinance, 1979 through order sheet's entry would tantamount to no notice under S.62(1) of the Income Tax Ordinance, 1979 being mandatory requirement of law---Assessment order was cancelled and appeal filed by the assessee was allowed by the Appellate Tribunal. (c) Income Tax Ordinance (XXXI of 1979)--- ---S.62(1), proviso---Assessment on production of accounts, evidence etc.---Legal issues could be raised…

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