Law: Income Tax Ordinance, 1979

Section: 6534A

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XXXI of 1979)----Ss. 65 & 34--A---Constitution of. Pakistan (1973), Art.199---Constitutional petition---Re-opening of assessment---Definite information---Notice under S.65, Income Tax Ordinance, 1979 for re-opening assessment---Validity---No concealment of any fact by assessee and return filed by it clearly showed losses---Where assessee bad disclosed all material facts without any concealment and assessment had been consciously completed by Income Tax Officer, then in absence of discovery of any new fact, which could be treated as "definite information", there could not be any scope for re-opening assessment under S.65, Income Tax Ordinance, 1979---Assessee having not concealed any material fact while submitting its return and Income-tax Officer having decided that the transaction in question by assessee was not hit by provision of S.34-A, Income Tax Ordinance, 1979, subsequent change of opinion of Income Tax Officer would not authorize him to re-open assessment under S.65, Income Tax Ordinance, 1979, without fresh material or evidence having come into his possession---Where there was no fresh material, available, notice under S.65, Income Tax Ordinance, 1979, was declared to have been issued without lawful authority and of no legal effect. Central Insurance Companys case 1993 SCMR 1232; 1989 PTD 478 and PLD 1989 Kar. 337 rel. Car Tunes v. Income Tax Officer PLD 1989 Kar. 337 = 1989 PTD 478; Jeson International (Pvt.) Ltd. v. Income Tax Officer 1989 PTD 1141; Arfat Woollen Mills Ltd. v. Income Tax Officer 1990 SCMR 697; Edulji Dinshaw Limited v. Income Tax Officer 1990 PTD 155; Pakistan Oil Mills v. The Sales Tax Officer 1969 SCMR 175; M/s Central Insurance Co. v. The Central Board of Revenue 1993 SCMR 1232; Commissioner of Income Tax Bengal v. M/s Maliliram Ramjidas 1940 (8) ITR 442 (Privy Council) and M/s Burhan Engineering Co. v. Income Tax Officer 1985 PTD 465 ref. JUDGMENT SALAHUDDIN MIRZA, J.---The petitioner is a Public Limited Company engaged in the printing and publishing of Newspapers and periodicals, including the daily Dawn. On 4th April, 1968 the petitioner entered into an agreement with a Private Limited Company M/s…

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