Law: Income Tax Ordinance, 1979

Section: 59

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XXXI of 1979)---S. 59---Self-Assessment Scheme, (1991-1992), para 4(ii)---Constitution of Pakistan (1973), Art.199---Assessee was selected for "total audit"---Validity--­Constitutional jurisdiction of High Court---Competency to invoke---Estimation of income of any establishment would involve factual inquiry which being a field of Income Tax Department has to be conducted by its functionaries--­Such inquiry could not be undertaken by High Court in exercise of its Constitutional jurisdiction---Assessee if genuinely aggrieved by assessment made by the- Department, could avail of the remedies available under Income Tax Ordinance, 1979---Constitutional petition was not the only remedy which could be availed for redressal of grievances of the assessee. (b) Income Tax Ordinance (XXXI of 1979)--- ----S.59---Self-Assessment Scheme, (1992-1993), para. 4(ii)---Constitution of Pakistan (1973), Art.199---"Total audit" of assessee---Matter related to assessment year 1991-92---Constitutional petition against assessment in question, filed on or about 23-4-1994, was hit by laches---Inordinate delay of over two years in approaching the High Court remained unexplained---Such ground (laches) alone would disentitle assessee to discretionary relief--­Constitutional petition suffering from lack of competence as also bona fides of assessee was not maintainable. THIS ORDER PASSED BY: MIAN GHULAM AHMAD, JUSTICE:---.--- Allied Cans is a concern which manufactures and sells tin containers having its office at the new Central Jail Chowk, Multan. It has been selected for Total Audit under para 4(ii) of the Self-Assessment Scheme by the Income Tax Department. The action has been assailed as being without lawful authority by the firm, through this writ petition, impleading the 1.0. concerned, the Regional Commissioner of Income Tax (Central Region), Lahore and the Central Board of Revenue, Government of Pakistan, Islamabad, as the respondents. 2. The respondents have submitted their comments, maintaining that the petitioner has misconceived the spirit of Self-Assessment Scheme, not realizing that a comparison of the statements of income of the current year, with the…

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