Law: Income Tax Ordinance, 1979

Section: 2,56,65,2(1)

(a) Income-tax Ordinance (XXXI of 1979)---Ss. 2, 56 & 65--Income-tax--Escaped assessment--Income-tax Officer first issuing notice under S.56 of I.-T. Ordinance, 1979 and directing assessee to file returns for all relevant assessment years i.e. 1977-78 Lo 1981-82 and later on realising legal lacuna that she was not competent to direct assessee to file return for any year prior to assessment years 1979-80, merely by issuing a notice under S.56 of Ordinance, issued notice under S.65 of Ordinance without passing any order regarding her earlier direction of issuance of notice under S.56--Assessee ;­compliance with order of Income-tax Officer filing return but Income-tax Officer, disbelieving same, determining his own assessment which was confirmed in appeal--Case of assessee was fully covered under S.65 of Ordinance as income in his case had totally escaped assessment--In view of definition of assessee given in Ordinance, notice under S.65 of Ordinance, held, was rightly issued to assessee notwithstanding earlier issuance of notice under S.56 of Ordinance. (b) Income-tax Ordinance (XXXI of 1979)-- ---S. 2(1), sub-cl. (6)--"Assessee"--Definition--A person by whom any tax or any other sum of money was payable under Ordinance including every person in respect of whom any proceedings have been taken under Ordinance for assessment of his income. (e) Income-tax Ordinance (XXXI of 1979)-- ---S. 65--Notice--Income-tax Officer, held, fully empowered under S.65 of Ordinance to issue a notice to assessee containing all or any of requirements of a notice under S.56 of Ordinance, subject to provisions of subsections (2), (3) & (4) of S.65. (d) Income-tax Ordinance (XXXI of 1979)-- ---S. 65--Where law required a certain thing to be done in a particular way it should be done in that manner and not otherwise. Nazir Ahmad v. King Emperor A I R 1936 P C 253 rel. (e) Income-tax Ordinance (XXXI of 1979)-- --Ss. 13 & 65--Assessment--Assessee's income for relevant years estimated by Assessing Officer on basis of expenditure incurred which was taken as one of consideration to judge extent of his business and income--No addition under S.13 of Ordinance was at all made--Prior…

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