Law: Income Tax Ordinance, 1979

Section: 65

Law: Constitution of Pakistan, 1973

Section: 199

(a) INCOME TAX Ordinance (XXXI of 1979)--S. 65-- Constitution of Pakistan (1973), Art 199-Notice-­Constitutional jurisdiction--Invocation of--Speedy remedy--Plea of mala fides--Questions raised in petition were not such which could not have been dealt with/ commented upon by the Income-tax officer in a proper regular hearing on the purported assumption of the jurisdiction under S.65, Income-tax Ordinance, 1979--Held, departmental remedy being speedier, ' it was in the interest of litigants themselves first to choose the speedier remedy with the departmental authorities and thereafter, if need be, invoke the extraordinary jurisdiction of High Court--Cases of mala fides particularly when allegation was that the departmental authorities on account of political or other reasons would either be not free to decide correctly or on account of their own departmental compulsions be prejudiced in rendering a particular verdict would, however, be an exception-- Departmental authorities were directed not to be influenced ii, their determination by the dismissal of assessee's Constitutional petition and petition for leave to appeal but in this context should treat such dismissal as non-existent examine the case of assessee on its own merits. (b) Jurisdiction- --- Plea regarding assumption of Jurisdiction by a Tribunal or a Court Is available to a litigant even when appearing before the highest court. ORDER MUHAMMAD AFZAL ZULLAH, J.--Leave to appeal has been sought, against the dismissal of a Writ Petition tiled by the petitioner. It had arisen out of a notice issued by the Income-tax Officer to the petitioner under section 65 of the Income Tax Ordinance for re-opening an earlier assessment order so as to make "re-assessment" on the ground that it had been "under assessed" and/or was "assessed at too low a rate". This was objected to by the petitioner as without lawful authority. According to learned counsel the objection was not disposed of by a written order nor was there a proper hearing in this behalf; therefore, the grievance was directly agitated in the High Court through a Writ Petition. The 'same having been dismissed leave to appeal has now been sought. The questions…

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