Law: Income Tax Act, 1922

Section: 22,23

Law: Constitution of Pakistan, 1973

Section: 199

Income-tax Act (XI of 1922)---Ss. 22 & 23--Constitution of Pakistan (1973) Art. 199--Notices, issuance of-¬Questions whether factually the notices were issued and served or whether thereafter notices were misplaced and not at all served, were all disputed questions of fact which could conveniently have been adjudicated upon by the forums provided under the Act and thus could not be examined in constitutional jurisdiction. JUDGMENT AJMAL MIAN, C.J.--This petition is directed against the order dated nil, though mentioned in the comments as dated 6-6-1979, passed by the Income-tax Officer, Circle Additional "Z" West Zone, Karachi, assessing the petitioner's income for the assessment year 1976-77 and raising a demand of. Rs. 1,59,000. Against the above order the petitioner filed a revision, which was dismissed by an order dated 7-2-1981. After that the petitioner filed the present petition after ten months from the date of dismissal of the revision. 2. In support of the above petition Mr. Gul Zaman Khan, learned counsel for the petitioner, has vehemently contended that the impugned order dated 6-6-1979 was passed by the Income-Tax Officer; without serving any notice under Sections 22 and 23 of the Income-tax Act, 1922 (hereinafter referred to as the Act) and therefore, the order is without jurisdiction. 3. On the other hand Mr. Choudhry Mohammad Iqbal, learned counsel appearing for the respondent, has contended that the question, whether any notice was served or not, is a question of fact, which should have been first agitated before the forums provided under the Act and not directly before this Court in a Constitutional Petition. 4. Mr. Gul Zaman Khan in furtherance of his above submission,…

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