| Citation(s) |
|---|
| 1993 SLG 39 1993 SLD 39 1993 PTD 254 (1993) 67 TAX 102 |
Appellate Tribunal Inland Revenue
ITAs. Nos.301 (IB) to, 310 (IB) of 1991-92 and 10(IB) to14(IB) of 1992-93, decision dated: 19-11-1992, hearing DATE: 3rd November, 1992
CH. IRSHAD AHMAD, JUDICIAL MEMBER
Hafiz Muhammad Idris for Appellant (in ITAs. Nos.301(IB) to 310(IB) of 1991-92). Mrs. Zareen Saleem Ansari, D.R. for Appellant (in ITAs. Nos.301(IB) to 310(IB) of 1991.-92). Mrs. Zareen Saleem Ansari, D.R. for Appellant (in ITAs. Nos.10(IB) to 14(IB) of 1
ITAs. Nos.301 (IB) to, 310 (IB) of 1991-92 and 10(IB) to14(IB) of 1992-93, decision dated: 19-11-1992, hearing DATE: 3rd November, 1992
CH. IRSHAD AHMAD, JUDICIAL MEMBER
Hafiz Muhammad Idris for Appellant (in ITAs. Nos.301(IB) to 310(IB) of 1991-92). Mrs. Zareen Saleem Ansari, D.R. for Appellant (in ITAs. Nos.301(IB) to 310(IB) of 1991.-92). Mrs. Zareen Saleem Ansari, D.R. for Appellant (in ITAs. Nos.10(IB) to 14(IB) of 1
Law: Income Tax Ordinance, 1979
Section: 56,65,166,166(2)(c)(ii),65(1)
(a) Income Tax Ordinance (XXXI of 1979)----S.56---Proceedings relating to past years could be initiated by the Income-tax Officer by issuing notice under S.56 of the Ordinance.--1987 PTD (Trib.) 314; ITA No.455 (IB) of 1988-89 and ITAs. Nos:67-74(IB) of 1988-89 and 1990 PTD (Trib.) 260 dissented from. 1990 PTD (Trib.) 260 fol. 1987 PTD (Trib.) 314; ITA No.455 (IB) of 1988-89 and ITAs. Nos.67-74(IB) of 1988-89 and 1990 FM (Trib.) 260 dissented from. (b) Income Tax Ordinance (XXXI of 1979)--- ----S. 56---Income-tax Officer while making assessment or proceedings under S. 56 had violated mandatory requirements of law regarding proper service of notice on the assessee---Effect---Held, any irregularity, error or mistake committed by Income-tax Officer in completing the proceedings would tantamount to an "error in jurisdiction" rather than "error of jurisdiction" in case of which proceedings were not be void but only defective which defect -ordinarily was curable---Duty of Appellate Court in such cases stated. 1992 PTD (Trib.) 1587 and PLD 1963 Lah. 391 ref. Income Tax Ordinance (XXXI of 1979)--- ----Ss. 56, 65 & 166---Proceedings in respect of any assessment year after the coming in force of Income Tax Ordinance, 1979 (assessment year 1979-80) can validly be initiated by a notice under S. 56 of the Ordinance---If after coming into force of the Ordinance an Income-tax Officer intended to initiate proceedings in respect of any assessment year before the assessment year 1979-80 he could do so only in accordance with the provisions of S. 65 of the Ordinance as provided by S. 166(2)(c)(ii) of the .Ordinance---If Assessing Officer having been satisfied that a case fulfilled all the conditions of S. 65 of the Ordinance, requires the assessee through a notice under S.56 of the Ordinance to furnish the return of his income, he would be considered to have initiated the proceedings under S. 65 of the Ordinance. 1990 PTD (Trib.) 260 ref. (d) Income Tax Ordinance (XXXI of 1979)-- ----Ss. 65 & 56---Interpretation of S.65----Where an Assessing Officer, after being satisfied that all the conditions for initiating the proceedings under S.65 exist in a particular case,…
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