Law: Income Tax Ordinance, 1979

Section: 5,5(3),(4),(5)

(a) Income tax Ordinance (XXXI of 1979)---S. 5 Assessment Territorial jurisdiction Assessee having neither place of business nor residence in area of jurisdiction of Income tax Officer who completed assessment Order of assessment passed by said Income tax Officer, held, without jurisdiction and annulled. (b) Income tax Ordinance (XXXI of 1979) S. 5(3), (4) & (5) Assessment Jurisdiction Subsection (5) of S.5 of Ordinance, held, has to be read alongwith subsections (3) and (4) of that section (c) Income tax Ordinance (XXXI of 1979) Ss. 5(3), 5(4) & 5(5) Assessment-Territorial-jurisdiction Contention that question in regard to territorial jurisdiction, as mentioned in S.5(4) of Ordinance, could only be raised by assessee before Commissioner, Regional Commissioner and Central Board of Revenue, and that too before filing return, held, good only where he wanted to raise question of jurisdiction before said authority Such bar was however, not applicable when assessee raised that question in appeal before an Appellate Authority. (d) Income tax Ordinance (XXXI of 1979) Ss. 5(3), 5(4) 1 5(5) Assessment Territorial jurisdiction Where jurisdictions of Income tax Officer are changed every now and then it would, held, be difficult for an ordinary assessee to know as to whether a particular Income tax Officer had in fact jurisdiction to issue notice to assessee to file a return. ORDER These are three appeals filed by an individual deriving income from grinding of chillies and relate to the assessment years 1981 82, 1982 83 and 1983 84. The learned counsel for the assessee has raised a preliminary legal objection in regard to the jurisdiction of the Assessing Officer to complete the assessment. It was submitted that the assessee's business as well as residential address is I----------D-------G-------L-----It was further submitted that all the notices were issued to the assessee on that address. This fact fiat, been confirmed by the learned D.R. from the record (although the learned D.R. pointed out that some of the earlier notices had also been issued at the address of A -----M-----L-----but they were received back unserved). The learned counsel stated that the…

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