Law: Income Tax Ordinance, 1979

Section: 13(1),13

(a) Income-tax Ordinance (XXXI of 1979)---S. 13(1)--Word proceedings in S.13--gcope and connotation--Discovery by Assessing Officer in regard to undisclosed income of the assessee after conducting an inquiry is in the course of any proceedings under this Ordinance. Though the word proceedings has not been defined but at the same time the meaning cannot be confined to the assessment proceedings alone. Under section 13 of the Income-tax Ordinance, 1979 the proceedings should be under this Ordinance. Now under the Income-tax Ordinance there are many kinds of proceedings. There can be inquiry proceedings such as under sections 144, 145 or under section 146 of the Ordinance. Then there can be the recovery proceedings. Therefore, the word proceedings used under section 13(1) does not mean the assessment proceedings alone. These proceedings can include all proceedings, which can or may be taken before the start of the assessment proceedings. In the present case a complaint had been received and the inquiry proceedings were started by the Income-tax Officer against the assessee. Before issuing any notice to the assessee for filing the return, the Income-tax Officer had conducted an inquiry. There even if the complaint is to be ignored the discovery could be said to have been made by the Income-tax officer in the course of the inquiry proceedings. Therefore, it cannot be said that the discovery by the Assessing officer in regard to the undisclosed income of the assessee was not in the course of any proceedings under this Ordinance. (b) Income-tax Ordinance (XXXI of 1979)-- ---S. 13(1)(d)--Qanoon-e-Shahadat (10 of 1984), Art. 165--Evaluation of property by Assessing Officer shown by assessee in his documents--Effect of Qanoon-e-Shahadat, 1984. Under section 13(1)(d) of the Income-tax Ordinance, 1979 the Income-tax Officer has been empowered to refuse to accept the amount shown by the assessee recorded in his books of accounts or shown in his wealth-statement and under subsection (2) of section 13, he has been further empowered to determine a reasonable value of the property acquired by the assessee. Qanoon-e-Shahadat is the special law and so is the Income-tax Ordinance…

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