Law: Income Tax Ordinance, 1979

Section: 65

Income tax Ordinance (XXXI of 1979)--S. 65 Central Board of Revenue Circular No. 8 of 1979, dated 27 9 1979 and Circular No. 3 of 1979 dated 13 8 1979 Assessment Detailed inquiry Fact that last assessed income of assessee was below rupees one lac not controverted Departmental representative admitting that prima facie no concealment of income made Selection of case for detailed inquiry not made with prior approval of Commissioner of Income tax Case of assessee, held, could hot be reopened under S. 65 of Ordinance in circumstances. ORDER SIKANDAR HAYAT KHAN, (MEMBER). This appeal at the instance of the department is directed against the impugned order of learned CIT (Appeals) contained in appeal No. 328, dated 28 5 1981. The only objection of the department relates to the fact that there was no justification with the learned CIT (Appeals) to have cancelled ITO's order under section 65 of the Income tax Ordinance in respect of the charge year 1979 80. 1t was accordingly prayed that order of the ITO passed under section 65 of the Ordinance may be restored by the Tribunal. 2. The assessee, a registered firm, derives income from a super market. Initially its income amounting to Rs. 38,189 was accepted under section 59(I) of the Income tax Ordinance, 1979. Subsequently this case was re opened under section 65. As a result of re assessment proceedings income of the assessee was computed at Rs. 53,106. In appeal assessment framed by the 1T0 under section 65 of the Ordinance was cancelled by the learned CIT (Appeals) in the following words: "It was maintained by the appellant that their case was covered by Circular No. 8 of 1979 dated 27 9 1979 could be subjected to detailed scrutiny where the last assessed income exceeded Rs. 1,00,000 and the declared income was lesser by more than 10 % of the last assessed income. Last assessed income for the assessment year 1978 79 vide order dated 17 6 1979 was Rs. 53,656. Obviously this case would not be selected for detailed scrutiny under Circular No. 8 referred to above." 3. Against the cancellation of assessment made under section 65 of the Income tax Ordinance, 1979 the department filed a second appeal before the Tribunal…

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