Law: Income Tax Ordinance, 1979

Section: 65&59(1),144,145,146,148,149,75,148(1)

Law: Civil Procedure Code (V of 1908)

Section: 75,78

(a) Income Tax Ordinance (XXXI of 1979)------Ss.65 & 59(1)---Re-opening of assessment---Self-assessment---Change of opinion---Record showed that original assessment of the assessee was completed with the conscious application of mind to the facts available on record---Re-opening of the case, therefore, was a case of clear change of opinion and as such re-assessment proceedings were not sustainable in law. (b) Income Tax Ordinance (XXXI of 1979)--- ----S.144---Power to call for information---Income-tax Inspector is not included in the specified officers under S.144, Income Tax Ordinance, 1979---Income-tax Inspector can exercise such powers if authorised in this behalf by the Commissioner or the Central Board of Revenue and not otherwise. The Deputy Commissioner, the Inspecting Additional Commissioner and the Commissioner have been specifically empowered to call for the information in respect of the matters specified in section 144, Income Tax Ordinance, 1979. In addition to the above officials any other officer authorised in this behalf by the Commissioner, or the Central Board of Revenue may also exercise the said powers. The Income Tax Inspector is not included in the specified officers under section 144 and, therefore, he can exercise such powers if authorised in this behalf by the Commissioner or the Central Board of Revenue and not otherwise. (c) Income Tax Ordinance (XXXI of 1979)--- ----S.145---C.B.R. Circular No. 10 of 1979, dated 1st October, 1979---Power of survey-d-Powers of specified officers under 5.145, Income Tax Ordinance, 1979---Scope---Income Tax Inspector has been precluded from exercising the authority independently anti has been required to obtain the prior approval of Deputy Commissioner of Income Tax or Inspecting Additional Commissioner of Income-tax. Legislature under section 145, Income Tax Ordinance, 1979 has specifically authorised the Inspecting Additional Commissioner of Income¬tax, the Deputy Commissioner or an Inspector of Income-tax to exercise the powers mentioned in section 145. It is, however, very important to keep in view that the powers vested in tire Deputy Commissioner, Inspecting Additional Commissioner and Income…

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