Law: Income Tax Act, 1922

Section: 66(1),23,23A,34A

Law: Constitution of Pakistan, 1973

Section: 185(3)

(a) Constitution of Pakistan (1973)--- Art. 185(3) -Income-tax Act (XI of 1922), Ss. 66(1), 23, 23-A & 34-A-Income-tax (Correction of Returns and False Declarations) Regulation, 1962 (M. L. R. 32) - Completion of assessment under S. 23-A-Notice by Inspecting Assistant Commissioner under S. 34-A to assessee on the finding that assessment completed by I.-T. O. was "erroneous and prejudicial to the interest of revenue", for assessee had not mentioned whole divided income in his return and deemed income assessed under S. 23-A was not shown and thus called upon the assessee as to why original assessment order should not be modified suitably-Contention of assessee before Tribunal that since he had filed his declaration of excess income under Martial Law Regulation No. 32, amount sought to be included in assessment for the relevant year was covered by such declaration and, therefore, could not be taxed and raised the plea for the first time before Tribunal that I. A. C. had no jurisdiction and lawful authority under S. 34-A to re-open the already completed assessment which had become final-Tribunal accepted appeal on ground of jurisdiction only and set aside order of I. A. C.-Reference to High Court by Department - Leave to appeal granted to assessee to examine that scope of Reference to High Court was wide enough to embrace question of immunity claimed by assessee by virtue of excess income declaration filed by him under M. L. R. No. 32, particularly when this question was raised before 1. A. C. as well as Income-tax Appellate Tribunal and that the assessee was entitled to support order of Tribunal passed in his favour on grounds and reasons other than those on which the order was passed, such grounds and reasons having been discernible from said order and documents and material already on record. (b) Income-tax (Correction of Returns and False Declarations) Regulations, 1969 (M. L. R. 32)- -- Central Board of Revenue Circular No. M. L. R. 1/1969 (as amended by M. L. .R. No. 3/1969), para. 3(1)(i)(b)-Excess income­ Filing of consolidated statements-Object and purpose-Directions by Central Board of Revenue-Competence-Assessee was required to provide some…

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