Law: Income Tax Ordinance, 1979

Section: 134,55,66,.69(3)

(a) Income Tax Ordinance (XXXI of 1979)-----S.134(4) Appeal Minor assessee, on wrong legal advice had filed the appeal in a wrong forum Assessee having not been made a party by the Inspecting Assistant Commissioner, as no notice had been issued to him, limitation would start against him from the date of knowledge Income tax Appellate Tribunal condoned the delay and admitted the appeal for regular hearing. (b) Income Tax Ordinance (XXXI of 1979) S.66 A [as added by Finance Ordinance of 1980] Contention that S.66 A was added by the Finance Act, 1980 and as such it was not available for .the assessment year 1979 80 Held: Section 66 A was a procedural provision empowering the Inspecting Assistant Commissioner to revise the assessment order and at that time when the notice was issued in May, 1984 to assessee, said power was available to the I.A.C. It was irrelevant that the assessment year for which the power was being exercised was the one in which the empowering section was not available What was to be seen was as to whether S.66 A was on the statute book when the notice was issued to the assessee. (c) Income Tax Ordinance (XXXI of 1979) Ss. 55 & 66 A Signing of return by minor Mere non signing of the return or signing of a return by a wrong person is merely an irregularity when it was not the case of the department that the return had not been filed Where both department and assessee had admitted that return had been filed, it was merely an irregularity that the minor had signed the return When there was any such irregularity found by I.A.C., he could have got it rectified by asking the assessee to sign the return Minor assessee having become major during the pendency of proceedings before the I.A.C. and having admitted to file the return amounted to rectification of any irregularity which had been committed because of his signing the return as minor Inspecting Assistant Commissioner, therefore, could not hold the assessment as invalid or erroneous and prejudicial to the interest of revenue in circumstances. (d) Income Tax Ordinance (XXXI of 1979) S.69(3) Father in whose income, income of his minor son was directed to be clubbed has to be provided an…

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