Law: Income Tax Ordinance, 1979

Section: 65, 129, 130, 134 ,136

Income Tax Ordinance (XXXI of 1979)--- ---- S.65 --- Constitution of Pakistan (1973), Art.185(3) --- Leave to appeal was granted to consider question as to whether the petition was liable to be dismissed as notice served on the assiessee/respondents under S.65, and the consequential order of assessment passed by the Income Tax Officer having been merged in the order of the Commissioner of Income Tax (Appeal) at the instance w' the assessee, which was not challenged by the assessee/respondents before the High Court; whether Constitutional petition submitted by the assessee/respondents had become infructuous on grounds of waiver and relinquishment and for failure to challenge the same before the High Court and because the assessee/respondents had selected the statutory remedy by submission of appeal before the Tribunal; and, whether the assessee, by selecting the statutory remedy of appeal before the Tribunal would not be entitled to seek the remedy under the Constitutional jurisdiction simultaneously.   Income Tax Ordinance (XXXI of 1979)--- Ss. 65, 129, 130, 134 .1~ 136 --- Constitution of Pakistan (1973), Art.199---' Constitutional petition --- Maintainability --- After issuance of notice under S.65, the Income Tax Officer had framed assessment which was challenged in app al by the assessee before the Commissioner of Income Tax which was heard and decided on merits and after disposal of that appeal the assessee filed a second appeal before the Tribunal, which was provided by the Ordinance, and same was pending at the time when the Constitutional petition filed by the assessee challenging the issuance of notice under S.65 of the Ordinance was taken up by the Court --- High Court thus took up the petition for hearing when the notice issued under S.65 stood merged in the assessment order passed by the I.T.O. and that assessment order further got merged into the appellate order passed by the &commissioner --- High Court, therefore, while declaring the notice issued to assessee under S.65 as illegal had in effect set aside the order of assessment passed by the Income Tax Officer and the appellate order of commissioner, which was subject-matter of…