Law: Income Tax Ordinance, 1979

Section: 2(7),59,59(1),2,62,63,4th,5th Schedules

(a) Income Tax Ordinance (XXXI of 1979)--- ---Ss.165 & 59---Self-Assessment Scheme-Special provision of the Ordinance---Provision contained in the Self-Assessment Scheme falls within the domain of special provisions of the Ordinance. (b) Interpretation of statutes--- ---- Special Act overrules the general enactments and the special provisions in a particular enactment overrule the general provisions contained therein. (c) Income Tax Ordinance (XXXI of 1979)--- -----Ss.62, 63, 59 & 2---Self-Assessment Scheme (1992-93), para. 6(b)--­Assessment under Ss.62 & 63 of Income Tax Ordinance, 1979 and assessment under Self-Assessment Scheme---Distinction---Assessments framed under Ss.62 & 63 of the Income Tax Ordinance, 1979 are termed as "normal assessments" while in contradistinction the "assessment framed under the Self-Assessment Scheme" are not termed as normal assessments but are called as "Self-Assessments"---Assessments framed under S.59 of the Ordinance (self-assessment) fall within the ambit of special provisions and are to be governed within the framework of Self-Assessment Scheme formulated by the C.B.R. for each assessment year separately ---Self ­Assessment Scheme framed by C.B.R. is complete code in itself and assessee desirous of availing the benefit of Self-Assessment Scheme has to adhere by the provisions of Scheme and is not allowed to fall back on the general provisions contained in the Ordinance---Assessment completed under Ss.62 & 63 of the Ordinance are the normal assessments and all the general provisions contained in the Ordinance including the definitions in S.2 of the said Ordinance are applicable to such assessments until and unless specifically excluded---General provisions of law contained in the Ordinance if in conflict with the provisions contained in Self-Assessment Scheme shall give way to the provisions contained in the Self-Assessment Scheme. In common parlance with Income-tax Department and assessees the assessments framed under sections 62 and '63 bf the Income Tax Ordinance are termed as normal assessments while in contradistinction the assessment framed under the Self-Assessment Scheme are not termed as normal…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492