Law: Income Tax Ordinance, 1979

Section: 55,62,59

Law: Constitution of Pakistan, 1973

Section: 199

(a) Constitution of Pakistan (1973)--- ----Art. 199---Constitutional petition---Denial of relief---Ordinarily relief to aggrieved person would not be granted in Constitutional jurisdiction unless Court was satisfied that no other adequate remedy was provided by law or remedies if available had been exhausted by aggrieved person and such jurisdiction by the Court would be invoked in extraordinary circumstances if it was shown that order sought to be set aside had occasioned some injustice to the parties. (b) Income Tax Ordinance (XXXI of 1979)----Ss. 62, 55 & 59---Constitution of Pakistan (1973), Art.199---C.B.R. Circular No. 9 of 1994, dated 11-7-1994---C.B.R. Circular No.7, SAsst./93, dated 26-1-1995---Self-Assessment Scheme (1994-95)---Return of total income under Self-Assessment Scheme---Income Tax Officer excluded assessee's case from Self-Assessment Scheme and passed assessment order under S.62, Income Tax Ordinance, 1979---Subsequently, however, Central Board of Revenue issued another Circular, dated 26-1-1995 wherein new interpretation of Circular No.9 of 1994 (Self-Assessment Scheme 1994-95) was given whereby persons who had submitted their returns during extended period for filing such returns were also made eligible under said Scheme ---Assessee who had been denied concession of Self-Assessment Scheme on the ground of having filed his return, in extended period, seeking benefit of subsequent Circular dated 26-1-1995--­Entitlement---Where concession or exemption from payment of taxes had been granted for specified period in certain conditions, person fulfilling those conditions, would acquire vested right and he could not be denied such vested right---Where substantive right had been provided, remedy must follow, for law would not provide right in vacuum---Vested right having been created in favour of assessee, he could seek remedy from High Court in exercise of its Constitutional jurisdiction---Subsequent Circular, dated 26-1-1995 having been issued for explaining import of earlier Circular (No. 9 of 1994), dated 11-7-1994, would be presumed to be in existence since 11-7-1994, which was thus, effective for the assessment year (1994-1995) subject…

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