Law: Income Tax Act, 1922

Section: 45,35

Law: Income Tax Ordinance, 1979

Section: 156

Income tax Act (XI of 1922)--Ss. 45 A & 35 Income tax Ordinance (XXXI of 1979), S. 156 Section 156, Income tax Ordinance, 1979 generally speaking is successor of S. 35, Income tax Act, 1922 Proceedings under S. 45 A, Income tax Act, 1922, being not rectification proceedings, did not fall within ambit of S. 35 of Act, 1922 Neither proceedings under S 45 A of Act could become rime barred in view of limitation prescribed by S. 35, nor a notice as envisaged by S. 35 was necessary Income tax Officer neither amended any order nor had rectified any mistake Additional tax under S. 45 A was imposed after almost two years from date of assessment at back of assessee without giving any opportunity of being heard to assessee Notice under S. 45 A of Act. held, must be served on assessee before recording order of imposing of additional tax in circum¬stances. T. A. No. 394/KB of 1980 81; Bree v . Amalgamated Engineering, Lord Denning M. R. 1971 All E R 1148 ; Abdal Rehman v. Collector P L D 1964. S C 461 and Crescent Sugar Mills v. Central Board of Revenue, Islamabad P L D 1982 Lah. 1 ref. ORDER This departmental appeal is directed against the order of learned Commissioner of Income tax (Appeals) recorded by him on 2nd May, 1983, in Income tax Appeal No. 182, 183/Z 6/1981 82. The precise pint involved is as to whether it is incumbent on an Income tax Officer to issue notice to the assessee before passing an order under section 45 A of the repealed Income-tax Act ? 2. The brief facts giving rise to this appeal are that the assessment in the aforesaid case was framed on 20th May, 1979, for the assessment year 1978 79 However, subsequently, on 16th July, 1981, the Income tax Officer recorded his order under section 45 A of the repealed Income tax Act and issued demand notice of Rs. 2,358. The assessee was aggrieved and filed an appeal. It was canvassed before learned Commissioner of Income tax (Appeals) that it was incumbent on Income tax Officer to issue notice under section 35 of the repealed Income tax Act, or under section 156 of the Income tax Ordi-nance, before recording an order under section 45 A. The argument found favour with the learned Commissioner of Income tax…

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