Law: Income Tax Ordinance, 1979

Section: 66(1),166(2)(a),66(1)(c)

Income Tax Ordinance (XXXI of 1979)----Ss. 66(1) & 166(2)(a)---Assessment---Limitation---Return of income filed before the commencement of Income Tax Ordinance, 1979---Procedure of assessment and re-assessment stated. Regardless of the provisions of section 66(1) of the Income Tax Ordinance, 1979 the Ordinance also contains a definite saving cause in section 166(2)(a) with regard to returns of income filed before the commencement of the said Ordinance. It is obvious that in the case of any such returns, proceedings for assessment may be taken and continued as if the Income Tax Ordinance, 1979 had not come into force. If at all, there could be any doubt about the term "assessment", this has been specifically defined to include a re-assessment .in section 2(7) of the Income Tax Ordinance. Section 166 of the Ordinance makes clear distinction between the returns filed before the commencement of the Ordinance and the returns filed after its commencement (regardless of the assessment year involved). Thus section 166(2) clearly specifies that where a return of income is filed after the commencement of the Ordinance (otherwise than in pursuance of a notice under section 34 of the repealed Income Tax Act) for any assessment year ending on or before the 30th day of June, 1979, the assessment shall be made .in accordance with the procedure specified in the Income Tax Ordinance, 1979. Thus if any of the returns had been filed after the promulgation of the Income Tax Ordinance, 1979 the limitation contained in section 66(1)(c) would be fully applicable. When the returns were filed before the commencement of the Ordinance, the assessments (including re-assessments) had to be continued as if the Income Tax Ordinance (including its section 66(1)(c) ) had not come into force. M/s. Shamim & Co. v. C.I.T., East Pakistan, Dacca 1968 PTD 401. ref. ORDER These are eight appeals by the assessee against the order of the learned CIT (Appeals), Sargodha dated 7-2-1991 for the assessment years 1973-74 to 1980-81. 2. On the date of hearing, no one has attended on behalf of the assessee. Earlier, these appeals were fixed for hearing on 25-10-1993 but were adjourned to 30-10-1993 on…

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