Law: Income Tax Ordinance, 1979

Section: 56,61

(a) Income-tax Ordinance (XXXI of 1979)-- ---Ss. 56 & 61--Notice, service of--Issuance of two notices simultaneously one under S. 56 and the other under S. 61 not proper--Notice under S. 61 can follow that of S. 56, but cannot issue alongwith it. (b) Income-tax Ordinance (XXXI of 1979)-- ---Ss. 56 & 61--Notice--Refusal to accept service cannot be deemed as service--After refusal, fresh notice has to be issued directing service by substitution at a place known to be where the assessee last resided. (c) Income-tax Ordinance (XXXI of 1979)---Ss. 56 & 61--Notice, service of--Allegation of refusal of notice by assessee--Record not showing any report if assessee was found and notice under S. 61 was delivered to him or was refused by him--Report in respect of notice under S. 56 showing that it was refused by the assessee was available on record and department claimed that said report related to both the notices under S. 56 and S. 61, but it was act clear from the said report that it was about both the notices--Report in question was not altered by any witness before whom assessee refused to accept service--Held, it appeared doubtful it at all the process-server contacted the assessee for service. ORDER Muhammad Siddique, assessee herein has filed these appeals questioning the order of learned AAC, dated 3-4-1987 for the charge years 1983-84, 1984-85, 1985-86 and 1986-87, by which he declined to interfere with the order of assessments passed a/s 63 of the Income Tax Ordinance, 1979 by the ITO. The appellant is an individual running a tyre repairing workshop. He also sells new tyres. As such he was booked of the basis of external survey conducted on 7-4-1984 and given notice a/s 56 to submit his income return. He was also given notice a/s 61, but he did not respond, failing to file his return as also to appear in person before the assessing officer. Accordingly, ex parte action rules 63 was taken against him and on the basis of survey report assessment of these years were made as under: --- 1983-84 1984-85 1985-86 1986-87 Rs.1,20,000 Rs.1,25,000 Rs.1,32,000 Rs.1,40,000 Rs. 18,000 Rs. 18,750 Rs. 19,800 Rs. 21,000 Rs. 6,000 Rs. 6,250 Rs. 6,800 Rs. 7,500 Rs.…

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