Law: Income Tax Ordinance, 1979

Section: 56,65(2)

Law: Income Tax Act, 1922

Section: 16(2)

(a) Provision Constitution Order (1 of 1981)- Art. 9-Constitutional petition, held, can be disposed of on a short legal ground. (b) Income-tax Ordinance (XXXI of 1979)---S. 65-Additional assessment-Definite information in possession of Income-tax Officer or previous approval of I. A. C. in writing a condi­tion precedent for vesting jurisdiction in Income-tax Officer to initiate proceedings for additional assessment-Notice for initiating proceedings under S. 65-Requirements. A bare perusal of section 65 of the Income-tax Ordinance, 1979 would show that definite information in of the Income-tax Officer or previous approval of the Inspecting Assistant Commissioner in writing is a condition precedent for vesting jurisdiction to the Income-tax Officer to initiate proceed­ings for additional assessment if, in any year, for any reason, any income chargeable to tax under this Ordinance has escaped assessment ; or the total income of an assessee has been under assessed, or assessed at too low a rate, or has been the subject of excessive relief or refund under this Ordinance ; or the total income of an assessee or the tax payable by him has been assessed or determined under subsection (1) of section 59 and no order or assessment has subsequently been made under this section or any other provision of this Ordinance. It is not the legal requirement that notice should itself specify that all the conditions specified under section 65 for initiating the proceedings have been fulfilled. The requirements are fully met if the notice indicates that the I. T. O. has reason to believe that the assessee's assessable income is hit by any of the conditions laid down in clause (a), (b) or (c) of subsection (1) of section 65. Record of the Income-tax Officer, however, must show that definite information has come into his possession or he has obtained previous approval of the Inspecting Assistant Commissioner of Income-tax in writing before initiating the proceedings under this section. This section does not deal with proof. It merely deal with definiteness of information or prior approval of the Inspecting Assistant Commissioner. Income-tax Officer is not required to disclose…

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