Law: Income Tax Ordinance, 1979

Section: 129,134

Income Tax Ordinance (XXXI of 1979)---Ss.129 & 134---Assessee's right of appeal under S.129 or 134 when arises--¬Principles illustrated---Right of appeal does not extend to raising objection to procedural decisions unless any such decision has affected the determination of the right of party aggrieved by the decision of the lower forum---Unless assessee objects to the assessment made by the Income Tax officer, he cannot file an appeal against I.T.O.'s order only on the ground that while making the assessment the I.T.O. did not adopt correct procedure ;---Right of appeal arises only if the decision of the lower forum has adversely affected the party filing appeal. ORDER In the return of income for the assessment year 1990-91 the assessee declared his net income at Rs.28,116. The assessing officer called upon the assessee to furnish necessary documents in support of the declared income but the assessee did not respond to any notice. Accordingly, the Income Tax Officer (ITO) by an ex parte order under section 63 of the Income Tax Ordinance, 1979 (the Ordinance) made the assessment on the assessee at the net income of Rs.42,868 which was computed as below:--- (1) Commission from State Life Insurance Corporation As per certificate the assessee received total commission from SLIC at .. Rs.29,503 Less incidental @ 50% Rs.14,751 Net commission income Rs.14,752 (2) Income from salary (as declared) Rs.28,116 Total net income. Rs.42,868 The assessee objected to ex parte action taken by the assessing officer through an appeal before the Commissioner of Income Tax (Appeals) but his appeal was rejected. Through this further appeal the assessee has objected to the orders of the Tax authorities on the ground that the Income Tax Officer was not justified to pass an ex parte order against the assessee as no notice was served on him. It is pertinent to point out that the assessee does not contest the assessment (i.e. the computation of income and levy of tax) made by the assessing officer. I have heard Mr. Hassan Mehdi Rizvi, Advocate for the assessee and Mrs. Zareen Saleem Ansari, DR for the Department. The appeal raises a question of some importance whether an assessee who…

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