Law: Income Tax Ordinance, 1979

Section: 59(1),

(a) Income-tax ---Appeal--Appellate Assistant Commissioner having taken upon himself the responsibility of adjudicating on a plea raised before him, held, could not subsequently say that a proper forum for the plea lay elsewhere--Such a finding was based on the fact that A.A.C. had given a finding on it after hearing plea of the assessee, and with it, responsibility of A.A.C. had assumed finality subject to revision /second appeal before the zonal Commissioner of Income-tax or the Tribunal (b) Income-tax Ordinance (XXXI of 1979)---S.59(1)--C. B. R. Circular No.8 of 1983, para. 6(b)--Selection of case for detailed scrutiny--Separate comparison of turnover and receipts is not contemplated where a business comprised of making sales on own account and on behalf of other parties, thereby earning commission on it--Where the basis of turnover/ receipts had been the pattern in the past, same will govern whether or not case of assessee could not have been selected for a detailed scrutiny. ORDER The assessee a registered firm which derives income from the purchase and sale of rice and pulses, etc. on wholesale basis, filed a return to declare net profit of Rs.35,800 under Self- Assessment Scheme, the details of which are given below:- Income in respect of the first period from 1-7-1982 to 25-12-1982. Rs.15,027 Income in respect of the second period from 26-12-1982 to 30-6-1983. Rs.15,667 Income as per books of accounts. Rs.30,694 Addition to be disclosed Rs. 5,106 Income for the purpose of taking benefit of Self-Assessment Scheme. Income as per return Rs.35,800 2. Since case of the assessee. was set apart for a detailed scrutiny in terms of paras 1 to 6 of C.B.R;s Circular No. 14 of 1983, assessment relating to the charge year 1983-84 was finalized under section 62 of the Income-Tax Officer, 1979 (hereinafter called the Ordinance). In consequence thereof, income of the assessee was determined as under: 1st period (from 1-6-1982 to 25-12-1982) Turnover estimate at Rs.11,94,000 G. P. @ 4 ½ % Rs.53,730 Estimate of commission receipts. Rs. 3,000 Gross income. Rs.56,730 Less expenses as claimed Rs.11,111 Balance income. Rs.45,619 Add back out of P & L a/c Rs. 200 Net…

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