Law: Income Tax Ordinance, 1979

Section: 66,66A,166

Law: Income Tax Act, 1922

Section: 34A

(a) Income-tax Ordinance (XXXI of 1979)----S. 66-A--Assessment--Original assessment order passed by Income-tax Officer set aside by order of Appellate Assistant Commissioner who directed Income-tax Officer to make proper assessment after strictly adhering to statutory requirements=-Income-tax Officer issuing necessary notice to assessee but filing proceedings when assessee could not be contacted--Matter coming to notice of Inspecting Assistant Commissioner who, by invoking provisions of S.66-A of Ordinance, vacated order of Income-tax Officer and directed him to make fresh assessments as order of income-tax Officer was prejudicial to interest of revenue--Inspecting Assistant Commissioner neither touched original assessments nor interfered with appellate order but only exercised his discretion and his order not purported to revise original assessment order which had merged with order of Appellate Assistant Commissioner--Order of Income-tax Officer not only erroneous but also prejudicial to interest of revenue--Income-tax Officer without adhering to directions of Appellate Assistant Commissioner hurriedly filed proceedings and his order was neither a speaking order nor based on facts available with him--Held, Inspecting Assistant Commissioner was under circumstances, dully justified to invoke provisions of S.66-A of Ordinance 1979 so that tax liability if any might not be evaded--Such orders as were passed by Income-tax Officer if not taken notice of by relevant superior Income-tax Authorities, Department would be left with no remedy to correct similar erroneous findings. (1971) 23 Tax (Trib.) 27 and Jeewnanlal Limited v. C.I.T. Calcutta (1977) 106 I T R 33 ref. Messrs Amir Muhammad Khan v. Controller of Estate Duty PLD 1961 S C 119 rel. (b) Income-tax Ordinance (XXXI of 1979)-- ---S. 66-A--Income-tax Act (XI of 1922) S. 34-A--Word 'any' in S. 66-A of Ordinance, 1979 is very exhaustive in its implication and covers all orders passed by Income-tax Officer. 1980 P T D (Trib. ) 19 rel. (c) Income-tax Act (XI of 1922)-- ---S. 34(1- A) (b)--Income-tax Ordinance (XXXI of 1979) S. 166-­Reassessment--Limitation--Proceedings initiated under Income-tax Act, 1922 and…

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