Law: Income Tax Ordinance, 1979

Section: 65

Law: Constitution of Pakistan, 1973

Section: 199

Income-tax Ordinance (XXXI of 1979)---S.65--Constitution of Pakistan (1973), Art.l99--Assessee challenged notice under S.65 of the Act by invoking Constitutional jurisdiction of High Court-¬Department, pending said Constitutional petition, by filing a miscellaneous application, seeking the permission of High Court to proceed with assessment as otherwise it would become time-barred--High Court, allowed department to pass assessment order without implementing same and directed office to fix petition for regular hearing. Messrs Saddiqi Trust v. Income-tax Officer and others 1978 C L C 366 and Secretary of Finance, Government of Pakistan Islamabad etc. v. United Sugar Mills Ltd., Karachi P L D 1977 S C 397 ref. C.P. No.D-372 of1987 fol. ORDER AJMAL MIAN, J.--By this common order, we intend to dispose of above Misc. Application filed in the above 10 petitions. The prayer of the respondent is to allow the Income Tax Officer to proceed with the matter as the assessment will become time-barred on 30th June, 1988. 2. The facts in C.P: No.D-750/87 are different from the facts of the other above 10 petition. In the former according to the averments of the petitions, the assessment order was finalized and a refund voucher for a sum of Rs.1,94,318 was issued and thereafter a notice under Section 65 of the Income Tax Ordinance (hereinafter referred to as the Ordinance) was issued to nullify the above refund vouchers, whereas in the other 10 petitions as per averments in the petitions, the points raised in the notices under Section 65 of the Ordinance were the subject matters of .the Tribunal and the department own orders for over ten years and thereafter the above notices were issued under Section 65 of the Ordinance to undo the order of the Appellate Tribunal. 3. However, the case of the department is that the notices have been issued in accordance with the law and there has been escape of assessment. 4. Be that as it may, in support of the application Mr. Shaikh Haider, learned counsel for the respondent, has vehemently urged that in view of the clear language employed in clause (4-A) of Article 199 of the Constitution of 1973, no stay order can operate…

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