Law: Income Tax Ordinance, 2001

Section: 57,59,61,136(1)

Income Tax – Revised Return and Disqualification from Self-Assessment Scheme________________________________________Details:The case concerns whether a correction made to an income tax return through a letter amounts to a "revised return" under Section 57 of the Income Tax Ordinance, 1979, thereby disqualifying the taxpayer from the Self-Assessment Scheme as per Circular No. 9 of 1987, dated 26.10.1987. The Income Tax Officer deemed the correction as a revised return and denied the benefit of the scheme. The Commissioner of Income Tax (Appeals) [CIR(A)] set aside this order, but the Income Tax Appellate Tribunal ruled otherwise, holding that the corrected version constituted a revised return, leading to a reference before the High Court.________________________________________Held:The High Court ruled in favor of the Applicant, holding that:1. Since no revised return was actually filed, the question of disqualification from the Self-Assessment Scheme did not arise.2. Failure to submit required documents within the prescribed period due to valid reasons does not automatically disqualify an assessee from the Self-Assessment Scheme.3. The Tribunal’s decision was incorrect, and the order of CIR(A) was restored.________________________________________Citations:• Income Tax Ordinance, 1979 – Sections 55, 57, 59, 61, 63 & 136• Circular No. 9 of 1987, dated 26.10.1987• Commissioner of Income Tax Vs. Kamruddin Fakhruddin (2001 PTD 623)The reference application was answered in negative, in favor of the Applicant and against the Department.[Case-law referred.]JUDGMENT:MUHAMMAD JUNAID GHAFFAR, JUSTICE:---.---Through this Reference Application, the then Income Tax Appellate Tribunal at Karachi, has proposed the following questions of law for opinion of this Court under Section 136(1) of the Income Tax Ordinance, 1979 (since repealed):“1. Whether on the facts and in the circumstance of the case the learned Income Tax Appellate Tribunal was justified in holding that the corrected version of the return, filed on 08.12.87 after rectifying the mistake apparent from the return filed, within the due date, is a “revised return” within the meaning of the term used under…

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