Law: Income Tax Act, 1922

Section: 34,34(1A)

Law: Constitution of Pakistan, 1973

Section: 199

Law: Evidence Act, (1 of 1872)

Section: 125

(a) Income tax Act (XI of 1922)---S. 34 (1 A) Evidence Act (I of 1872), S. 125 Issuance of notice Information Source of Privilege to withhold material ¬Scope of S. 125, Evidence Act, 1872 provides a limited privilege to the extent of refusal to disclose from what place or source the information as to the commission of offence has been received. Government of West Pakistan and another v. Begum Agha Abdul Karim Shorish Kashmiri P L D 1969 S C 14 ref. (b) Income tax Act (XI of 1922) S. 34 (1 A) Words "Reason to believe" Meaning. Expression "reason to believe" does not mean a purely subjective satisfaction on part of Income tax Officer but reason must be held in good faith. It cannot be merely a pretence. It is open to Court to examine whether the reasons for formation of belief have a rational connection with or a relevant bearing on formation of belief and are not extraneous Pr irrelevant for the purpose. Sheo Nath Singh v. Appellate Assistant Commissioner of Income tax (Central) Calcutta and others (1971) 82 I T R 147 and Income tax Officer, 1 Ward, District Vl, Calcutta and others v. Lakhmani Mewal Das (1976) 103 1 T R 437 ref. (c) Income tax Act (XI of 1922) S. 34 (1), proviso Notice for escaped assessment Condition precedent for issuance of Bona fide belief of Income tax Officer about escapement Income tax Officer is not entitled to initiate proceedings under subsection (1) of S. 34 of Act capriciously and without any reason Income tax Officer is entitled to initiate such proceedings only if for any reason, income, profits or gains chargeable to tax have escaped assessment. Income tax Officer, I Ward, Hundi Circle Calcutta and others v. Madnani Engineering Works Ltd. (1979) 118 I T R 1, Union of India and others v. Rai Singh Deb Singh Bist and another (1973) 88 I T R 200; Asoke Kumar Sen v. Income tax Officer Circle V, New Delhi and another 1982 P T D 225; Paramount Electric Company, Lahore v. Commissioner of Income tax, Lahore Zone, Lahore 1976 P T D 218; Begum Nusrat Bhutto v. Income tax Officer, Circle V. Rawalpindi P L D 1980 Lah. 549; Muhammad Hanif Monnoo v. Income tax Officer, Central Circle I Lahore 1984 P T D 171: Daulatram v. Rawatmal Income tax…

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