Law: Income Tax Ordinance, 1979

Section: 56,61,63,135

(a) Income Tax Ordinance (XXXI of 1979)--- ----Ss.63, 56 & 61---Best assessment---Framing of 'ex parte assessment without issuance of notice under S.61 of the Income Tax Ordinance, 1979---Validity---Ex parte assessment could only be made if, there was default of a notice issued under S.56 or S.61 of the Income Tax Ordinance, 1979 and could not be made until the said notice had been issued to the assessee---Issuance of notice under S.61 of the Income Tax Ordinance, 1979 before framing of assessment under S.62 or 63 of the Income Tax Ordinance, 1979 was an essential requirement without issuance of which the assessment framed was not maintainable in law---Assessment framed without complying with the mandatory provisions of sections of law which was necessary to be followed would be rendered illegal and liable to be annulled---Assessment framed without issuance of a notice under S.61 of the Income Tax Ordinance, 1979 was also rendered illegal for the reason that the provisions even if being procedural were of substantive in nature because penal action was provided in the Income Tax Ordinance, 1979 for its non-compliance-In addition to framing of an ex parte assessment a person was also liable for imposition of penalty under S.110 of the Income Tax Ordinance, 1979 as well as prosecution under S.117 of the Income Tax Ordinance, 1979 in case of default of a notice issued under S.61 of Income Tax Ordinance, 1979---Assessment framed without issuance of notice to assessee required under the provision of S.61 of the Income Tax Ordinance, 1979 being mandatory in nature was not maintainable in law and was annulled by the Appellate Tribunal as neither any proof of notice issued under S.61 of the Income Tax Ordinance, 1979 was available nor any such notice appeared to have been issued as per record available with the Department. 2000 PTD 2872; 1960 PTD 727 and 1987 PTD (Trib.) 335 rel. (b) Income Tax Ordinance (XXXI of 1979)--- ----Ss.63, 135 & 61---Best assessment---Gain on sale of property and agricultural land---Addition of said gain with service of notice under S.61 of the Income Tax Ordinance, 1979---Validity---No evidence was available on record with regard to…

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