Law: Income Tax Ordinance, 1979

Section: 59C(1)(a)55

(a) Income Tax Ordinance (XXXI of 1979)---Ss. 59C(1)(a) & 55---Scheme of Fixed Tax (1992-93)---C.B.R. Circular No. 17 of 1992, dated 1-7-1992---Person by, declaring sales in wholesale-cum¬-retail basis, in his computation chart filed alongwith the income-tax return under S.55, Income Tax Ordinance, 1979, had himself debarred by his own conduct that he was not eligible to be processed under the Fixed Tax Scheme. (b) Income Tax Ordinance (XXXI of 1979)--- ----S. 59-C(1)(a)---Scheme of Fixed Tax (1992-93), paras. 1 & 2(c) --- C. B. R. Circular No. 17, of .1992, dated 1-7-1992---Benefits of Fixed Tax Scheme (1992-93) were only available to all individuals, A.O.P., H.U.F. and U.R.F. who were carrying on business or profession with a fixed place of business located in cities or towns or villages as the case may be on retail basis and not being wholesaler---Where the optee himself had declared himself as wholesaler as well as retailer in his computation chart, he was not entitled to the benefits of Fixed Tax Scheme which were otherwise available to the new tax payers or to the persons who had either not been assessed to tax for any assessment prior to assessment year 1992-93 or if assessed to tax their assessed income did not exceed Rs.36,000 in the areas mentioned in para. 2(c) of the Scheme. (c) Income Tax Ordinance (XXXI of 1979)--- ----S. 59-C(1)(a)---Scheme of Fixed Tax (1992-93), paras. 6(c), 1 & 2(c)--¬C.B.R. Circular No. 17 of 1992, dated 1-7-1992---Person who opts Fixed Tax Scheme, onus to prove squarely falls upon him to substantiate that he is eligible for the said Scheme---Where the department had sufficient evidence available on record to hold that optee was not eligible for the Scheme and optee had failed to prove his eligibility, Income Tax Officer was fully justified to process his case under normal law. (1987) 163 ITR 294 and 1995 PTD (Trib.) 178 distinguished. (d) Income-tax--- ----Practice and procedure---Typing mistake and omission in assessment order ---Merley typing the word "individual" instead of "A.O.P." in front of the specified column of I.T. 88 would not make the assessment order void or otherwise inoperative for want of mistake…

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