Law: Income Tax Ordinance, 1979

Section: 65,59,6

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income-tax Ordinance (XXXI of 1979)--S. 65--Constitution of Pakistan (1973), Art. 199--Notice under S.65 of the Income-tax Ordinance, 1979, issued to assessee impugned in Constitutional jurisdiction of High Court--Held, High Court generally would not entertain a Constitutional petition against a notice but in exceptional cases if a notice is patently illegal, Constitutional petition would be entertained. (b) Income-tax Ordinance (XXXI of 1979)-- ---S.59--Self-assessment Scheme--Assessee, had not maintained any accounts and got his assessment of the various years finalized on that basis under Self¬assessment Scheme--Where the assessee was not maintaining any accounts, it was doubtful if he could claim contingent liability adjustable against the amount of profit in the absence of maintaining mercantile system of accounts. (1969) I T R 73 and (1983) 144 I T R 670 distinguished. (c) Income-tax Ordinance (XXXI of 1979)-- ---S.6--Constitution of Pakistan (19731, Art 199--Notice--Constitutional jurisdiction-- Refund--High Court declined to declare notices as without jurisdiction so as to entitle assessee to by-pass the machinery provided for contesting the notices under the Ordinances--Proper remedy for assessee, held, was to contest the notices before department and to avail of various forums provided under the Ordinance which inter alia included a reference to High Court after the decision of the Income-tax Appellate Tribunal. ORDER AJMAL MIAN. J.--The petitioner by this petition has prayed for the following reliefs: (a) to declare the notices under section 65 dated 26-4-1988 (Annexure E-1 & E-2) and all proceedings there upon and thereafter and order dated 10-5-1988 (Annexure E-3) to be null and void ab initio, unmerited and of no legal effect, being without jurisdiction and to restrain the Respondent No.l or any other Officer from framing any assessment or creation of any demand of Income Tax there under and making any recovery or the adjustment of ascertained refunds; (b) to direct the refunds of the assessee to be issued forthwith along with additional refunds; (c) to award any other adequate remedy and to award in Brim relief; (d) to award cost of the…

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