Law:

Section:

Constitution of Pakistan (1973)-----Arts. 185(3) & 199--Income-tax Ordinance (XXXI of 1979), Ss. 55, 57 & 59(1)--Self-assessment--Revised return of income-- Assessee filing a revised return of income under S. 57 of Ordinance was denied assessment under Self-assessment Scheme--Writ petition challenging said order dismissed on ground that petitioners case was hit by S. 59(1) Explanation--Contention that profit and loss shown in two returns having remained same, mere fact that subsequent return was captioned as "revised" would not make it a return under S. 57 being contrary to what was categorically stated in Writ Petition, order of High Court was unexceptionable--Case having been decided on basis of factual aspect, and no question of law arising, leave to appeal refused. Raja Muhammad Akram, Advocate Supreme Court instructed by Kh. Salahuddin, Advocate-on-Record for Petitioners. M. Ishaque, Advocate Supreme Court instructed by S. Inayat Hussain, Advocate-on-Record (absent) for Respondents. Date of hearing: 19th October, 1986. ORDER S.A. NUSRAT, J.-- The petitioner first filed a return of his income for the assessment year 1983-84 on 1-8-1983. Later a "revised return" was filed for the same year on 21-12-1983. 2. The petitioner claimed assessment under the self-assessment scheme which was denied by the Income-tax Officer of the ground that the petitioners having filed a revised return, their case fell beyond the purview of the Scheme. There was some exchange of correspondence between the petitioner and the Department which culminated with the letter of the Commissioner of Income-tax dated April 27, 1985 and…

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