Law: Income Tax Ordinance, 1979

Section: 59,85

Law: Constitution of Pakistan, 1973

Section: 199

Income-tax Ordinance (XXXI of 1979)--Ss. 59 & 85--Constitution of Pakistan (1973), Art.199--Self-Assessment Scheme-- Issuing of demand notice to assessee-- Essentials-- Where Income-tax Officer, without making regular assessment but accepting declared income and giving credit to the tax paid, issued demand notice to assessee for the balance payable, such notice, _h iii, was issued without lawful authority and was of no legal effect--Income-tax Officer was directed to pass assessment order according to law after notice to the assessee. In the present case Regular assessment order was not available on record. Assessment order was not passed by the Income Tax Officer. He only accepted the declared income and giving credit to the tax paid in advance, issued the demand notice for the balance payable without passing any assessment order. The mandatory requirement of S.59 is that the Income Tax Officer is required to pass an order in writing assessing the total income of the assessee and determine the tax payable on the basis of such assessment. Therefore, the assessment order should not only contain the total income assessed but also the tax payable on that basis. The assessment order is a result of proper application of mind by examining the facts, claims, adjustments and allowances and thus determines the total income and the tax payable. It is after passing such proper assessment order that demand notice can be issued under section 85 of the Income Tax Ordinance. The demand notice can be issued only after an assessment order has been passed by the Income Tax Officer. Unless this pre-condition is satisfied no demand notice can be issued. Commissioner of I: T. West Zone v. Anwerally Haji Noor Mohammad Civil Petition No.K-246 of 1980101. JUDGMENT SALEEM AKHTAR, J.--We propose to dispose of these petitions by this judgment as the questions of law and facts involved are common. The petitioner is a partner in a registered firm known as Brigstock Eduljee & Co. The petitioner submitted return under self-assessment scheme for the assessment years 1982-83 and 1983-84. It has been alleged that the petitioner was served with the notice of demand without copy of…

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