Law: Income Tax Ordinance, 1979

Section: 56,55,65

(a) Income-tax Ordinance (XXXI of 1979)---S. 56--Assessment--Combined notice issued to assessee in respect of charge years 1975-76 to 1983-84--Such notice in respect of charge years prior to enforcement of Income-tax Ordinance, 1979, i.e. 1975-76, 1976-77, 1977-78 and 1978-79 being illegal, assessments based thereon annulled--Assessments for remaining charge years, being based on such combined illegal notice, held, ab initio illegal. (b) Income-tax Ordinance (XXXI of 1979)-- ---Ss. 55, 56 & 65--Assessment--Interpretation of Ss. 56 & 65-­Assessments in consequence of a notice issued under S.56 are of no legal consequence--Person not filing return required under S.55 could be called upon under S.56 to file the same--Return contemplated under S.56 is, however, for the current year only--Notice under 5.65 may be issued to assess income in respect of eventualities listed in subsections (1)(a) to (c) of said section- Assessment having once been made under 5.56 for a certain income year, any income having escaped assessment could only be charged to tax by issuing a notice under S.65--Similarly, where for any reason, notice had not been issued under S. 56 for charging to tax income of a current year, it could only be charged to tax under S. 65 as income that had escaped assessment--Interpretation that under S. 56 income of previous years could also be assessed would render S. 65 redundant which could not be intention of Legislature--Order of Appellate Assistant Commissioner annulling assessments based on notice issued under S. 56, and not S. 65, upheld. (c) Interpretation of statutes----- --- Section of a statute should be so interpreted as not to render other section on a similar point redundant. ORDER These five appeals on behalf of the department are directed against the impugned order of learned A. A. C. by virtue of which he annulled assessments relating to the charge years 197 y-80, 1980-81, 1981-82, 1982-83 and 1983-84. 2. Brief facts giving rise to these appeals are that the assessee who is an individual derives income from the purchase, and sale of timber and manufacture and sale of wooden doors and windows. He filed returns in lianwise income as…

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