Law: Income Tax Ordinance, 1979

Section: 59,65,62,58,65(1)

(a) Income-tax Ordinance (XXXI of 1979)-- ---Ss. 59 & 65--Additional ground of appeal relating to question of law allowed to be raised in. preliminary objection. (b) Income-tax Ordinance (XXXI of 1979)---Ss. 58, 62 & 65--Reopening of assessment--income-tax Officer reopening assessment without obtaining prior approval in writing of concerned Inspecting Assistant Commissioner and assessment finalised under S.62 instead of S.65 of Income-tax Ordinance 1979--Such assessment, held, was tainted with illegality. (c) Income-tax Ordinance (XXXI of 1979)-- ---Ss. 59 & 65--Reopening of Assessment--Income-tax Officer while issuing notice invoking cl. (a) of S. 65(1) instead of cf. (b) of S.65(1) of Ordinance--Notice, held, was rendered invalid in eye of law-­Assessment made by Income-tax Officer declared to be illegal and annulled. ORDER SIKANDAR HAYAT KHAN (MEMBER).--This appeal at the instance of the assessee is directed against the impugned order of learned A . A . C . by virtue of which he modified assessment relating to the charge year 1979-80. 2. Brief facts giving to this appeal are that the assessee, a registered firm, derives income from a brick-kiln and carrying on business under tire name and style of Messrs Fazal Hussain, Sardar Khan. Initially, income disclosed by the assessee was accepted under subsection (1) of section 59 of the Income-tax Ordinance, 1979 on 6:10-1979. Subsequently, this assessment was re-opened under section 65 (1). (a) where as it should .have been opened under clause (b) of the' said section. The record of this case also reveals that this assessment was finalized under section. 62 read with section 68 whereas the relevant section for making this assessment is 65 of the Ordinance ibid. 3. The I.-T.O. while making re-assessment estimated income of the assessee by taking capacity of 4,00,000, bricks per round. At the rate of 4 rounds to a year total production of bricks was calculated at 16,00,000. After allowing 10% on account of wastage production for purposes of sale was put at:14,40,000. This production of bricks was converted into turnover at the rate of 'Rs.310 per thousand of bricks. In this manner turnover of bricks was…

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