Law: Income Tax Ordinance, 1979

Section: 138

(a) Income-tax Ordinance (XXXI of 1979)---S. 138--Revision by Commissioner of Income-tax--Commissioner can pass such order which should not be prejudicial to an assessee--Simpliciter cancellation of an assessment order, if it does not result in causing any prejudice to an assessee, will be within the competence of Commissioner in terms of S.138--Party impugning the order will have to show the prejudice caused to him in order to get same declared as without lawful authority. Sheikh Mohammad Amin, Lyallpur v. Income-tax Officer, Jhang and another 1968 P T D 741 distinguished. Commissioner of Income-tax, West Punjab, North-West Frontier and Delhi Provinces, Lahore v. Tribune Trust, Lahore A I R (35) 1948 PC 102 and Smt. Tara Devi Aggarwal v. Commissioner of Income-tax, West Bengal (I T R Vol. 88 (1973) 323 ref. (b) Income-tax Ordinance (XXXI of 1979)-- ---S. 138--Cancellation of assessment by Commissioner--Show-cause notice--Such notice should contain particulars on the basis of which the Commissioner intends to cancel the assessment order so that assessee may have fair chance to meet the allegations. Rampyari Devi Saragoi v. Commissioner of Income-tax, West Bengal and others (1968) 67 I T R 34 distinguished. JUDGMENT AJMAL MIAN, J.-- This petition is directed against Notice dated 1-6-1987 and the order passed in pursuance thereof by the respondent under section 138 of the Income Tax Ordinance 1979, hereinafter referred to as the Ordinance, cancelling the assessment of petitioner No.l firm for the assessment years 1984-85 and 1985-86. 2. The brief facts leading to the filing of the above petition are that petitioner No.l, which is a private registered partnership firm was formed on 1-3-1983 comprising petitioners 2 to 5 as its partners. It was registered with the Registrar of Firms on 1-8-1983. It is the case of the petitioner that they obtained certain premises in Saddar area from M/s. Homes (Private) Limited on lease with the permission to sublet the same it is the case of the petitioners that they converted the above premises into small shops and let out the same to various parties after obtaining refundable deposit amounting to Rs.3,45,000. It is also the case…

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