Law: Income Tax Ordinance, 1979

Section: 65,59(1),58(1),7

(a) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 65 & 62---Constitution of Pakistan (1973), Art.199---Constitutional petition---Petition involving factual aspects for determination--­Maintainability ---Assessee opened and operated Bank accounts on behalf of his wife on the strength of power of attorney she executed in his favour and question to be determined was whether the said accounts belonged to the wife or to the assessee---Assessee had submitted the return in response to the notice under S.65 and proceedings were already initiated by the department by issuing the mandatory notice under S. 62 of the Ordinance---Held, it was undesirable for the assessee to switch over to the Constitutional jurisdiction of the High Court at his sweet-will in the mind of the proceedings in the absence of any compelling and justifiable reasons---Question involved being question of fact, could not be resolved in the Constitutional jurisdiction of the High Court under Art. 199 of the Constitution of Pakistan. (b) Income Tax Ordinance (XXXI of 1979)--- ----S. 7---Guidance to be sought by assessing officer under S.7 of the Ordinance from departmental authorities in appropriate cases---Definite information---Question as to whether on the basis of the same material gathered by another officer having different jurisdictional area, it would amount to "definite information" or "change of opinion", could not be resolved under Constitutional jurisdiction by High Court---Appropriate for the Assessing Officer would be to seek guidance under S.7, Income Tax Ordinance, 1979 in circumstances. (c) Income-tax--- ----Assessment---Double assessment could not be made on the same transaction. JUDGMENT The petitioner, Riasat Tufail, Proprietor M/s. Zam Zam Traders, Raza Abad, Faisalabad through this writ petition under section 199 of the Constitution seeks that the notices issued under section 65 of Income Tax Ordinance, 1979 for the Assessment years 1991-92 and 1992-93 be declared having been issued without, lawful authority and having no legal effect. 2. Briefly facts out of which the petition arises are that the petitioner being proprietor of the said concern, filed his total income for the…

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