Law: Constitution of Pakistan, 1973

Section: 199

Law: Income Tax Ordinance, 1979

Section: 63,61,58(1),62,138

Income Tax Ordinance (XXXI of 1979)--- ---Ss. 136, 59, 61, 62 & 63---Constitution of Pakistan (1973), Art.199--­C.B.R. Circular No. 9 of 1994, dated 11-7-1994---Self-Assessment Scheme for 1994-95, para. 4(i) & (ii)---Constitutional petition---Non-availing of alternate remedy---Maintainability of petition ---Assessee filing return in terms of para. 4(i) of Self-Assessment Scheme, 1994-95---Department selecting his case for audit under para. 4(ii) of the Scheme and issuing notices under Ss.61 & 62 of the Ordinance which remained uncomplied with resulting in assessment against assessee under S.63 of the Ordinance--­Assessee having failed in revision before Departmental forum, straightaway invoking Constitutional jurisdiction of High Court raising certain questions and praying that assessment be declared without lawful authority if the answers were found in the negative---Held, Income Tax Ordinance itself being a complete Code, the manner in which the answer to the questions had been sought by petitioner in Constitutional petition was unwarranted and misconceived---Procedure for referring a question of law to the High Court has been provided in S.136 of the Income Tax Ordinance which was ignored by the assessee (petitioner)---Petition was, thus, dismissed being not maintainable and devoid of merits. ORDER The petitioner through this writ petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 seeks to set aside the impugned orders, dated 24-6-1995 and 19-10-1995 passed by the respondents Nos.3 and 2 respectively relating to the assessment year 1994-95 being illegal, void and without lawful authority; if the answers to the questions raised in the petition are in affirmative. 2. Briefly facts of the case are that the petitioner allegedly filed his return of income for the year 1994-95 in accordance with the terms and conditions contained in Self-Assessment Scheme announced by the C.B.R. vide Circular No. 9 of 1994, dated 11-7-1994. 3. The case was set apart for audit under para. 4(II) of the Self ­Assessment Scheme for 1994-95 by the respondent No.l, respondent No.3 framed the assessment under section 63 of the Ordinance…

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