Law:

Section: 13(1)(aa),61,62,65

(a) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 13(1), 61, 62, & 65---Addition---Setting aside of---Income from sale of land/plots to individual customers---Assessee contended that addition should have been deleted by the First Appellate Authority instead of having been set aside as the same was made without confronting under S.62 of the Income Tax Ordinance, 1979---Validity--Statutory notices under S.61 of the Income Tax Ordinance, 1979 were issued on different occasions and each time the hearing was adjourned on the request of the assessee--Assessments reopened under S.65 of the Income Tax Ordinance, 1979 were barred by limitation of time on 30-6-2001---Assessee filed returns and reply to notices issued under Ss.62 and 13(1) of the Income Tax Ordinance, 1979 on 25-6-2001 and further reply was also filed on 26-6-2001 when there was hardly any time left with the Assessing Officer to issue any further notice---BY filing of returns along with details of income and wealth statements as well as reconciliation of wealth at such time, it was made impossible for the Assessing Officer by the assessee to issue any further notice on the basis of return/details filed on 25-6-2001 and 26-6-2001---Assessing Officer could not be expected to do an act which could not possibly be done---Irrespective of the justification for seeking adjournments by the assessee he could not be allowed to avail the benefit of the situation arising for the reasons the causes of which were attributable to assessee---If the Assessing Officer could not confront the assessee on the issue of assessment under the head "income from sale of land/plots" after filing of return along with details of such income on last dates because of time limitation he was himself responsible for such delay---One could not be allowed to avail benefit of his own mistake---Contention that assessments should be annulled instead of setting aside the issue for the reason that he was not provided with the opportunity of being heard through issuance of notice under S.62 of the Income Tax Ordinance, 1979 confronting him on the issue after filing of returns on 25-6-2001 was not acceptable---Ass'essee being a contributory…

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