Law: Income Tax Ordinance, 1979

Section: 65,65(2),111,119

Law: Provisional Constitution Order (1 of 1981)

Section: 9

Law: Evidence Act, (1 of 1872)

Section: 114

Law: Civil Procedure Code (V of 1908)

Section: 11

(a) Interpretation of statutes Intention of legislature is to be kept in view. (b) Income tax Act, (XI of 1922)--- Preamble Income tax Ordinance (XXXI of 1979), preamble Income tax Act/Ordinance provides structure for levying and collection of tax and purpose of scheme of Act/Ordinance relating to this object must be kept in view Provisions of Income tax Act/Ordinance are to be construed in such a way as to make it workable Sections which impose charge should be strictly construed and those which deal with machinery of assessment and collection should not be subjected to strict construction Interpretation of Statute. (c) Income tax Ordinance (XXXI of 1979) S. 65 Reassessment Mere change of opinion, held, was no ground for reopening matter when all material facts were already before Income tax Officer If notice giver on same material and case not covered by subsection 1(c) of S.65 of Ordinance, Income tax Officer could not reopen matter, already decided, for fresh adjudication Case could riot be reopened on a mere change of opinion or if that Officer had second thought of matter Where there were two possible factual or legal views of matter, even then case could not be reopened because that would also mean mere change of opinion on a point of fact or law Assesses if failed to disclose all primary facts, then reassessment was justified. Messrs Burhan Engineering Co. Ltd. v. The Income tax Officer, Companies Circle Ii, Karachi and another 1985 P T D 465; Messrs Dada Ltd. v. Commissioner of Income tax P L D 1974 S C 310; Kishen Kishore v. Commissioner of Income tax A 1 R 1933 Lah. 284; Diwan Bahadur Diwan Kishen Kishore v. The Commissioner of Income tax (1933) 141 IC 415; Calcutta Discount Co. Ltd. v. Income tax Officer, Companies District 1, Calcutta and another (19611) 41 1 T R 191; Commissioner of Income tax, Bombay City I v. Bhagwandas K. Brothers (1973) 91 ITR 256; Chouthmal Agarwala v. Commissioner of Income tax, Assam AIR 1965 Assam 7; Asses5ee v. Department 'taxation (1961) 4 l T R 3 and Messrs Farrukh Industries Ltd. v. The Commissioner of Income tax 'South Zone Karachi P L 1) 1983 Kar. 269 ref. (d) Income tax Ordinance (XXXI of 1979) S. 65 Principle…

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