Law: Income Tax Ordinance, 1979

Section: 135,135(1)

Income Tax Ordinance (XXXI of 1979)---S. 135(1)---Appeal to Appellate Tribunal-.-.-Departmental Representative in spite of repeated opportunities failed to produce relevant record asked by the Tribunal which could lend support to his contentions---Effect---Tribunal rejected the appeal, with observation that it was not left with any alternative but to hold that department was disinterested in pursuing its appeal. ORDER ASHFAQ AHMAD (ACCOUNTANT MEMBER).---The department has come up in appeal against the order of the. A.A.C. of Income Tax, Range-E, Lahore, dated 1-10-1987. As per the grounds of appeal the department is aggrieved on account of the following:-- "(1) That the annulment of the assessment by the learned A.A.C. is illegal and unjustified as the assessment had rightly been framed on 28-6-1987 as is evident from the D.C.R. Entry No.3358, dated 28-6-1986. Further, the Demand Notice was also served on 30-6-1987. (2) That the partly set aside assessment had already been contested in appeal before the learned Income Tax Appellate Tribunal vide I.T.O.'s letter No.377/02, dated 12-2-1987. In view of this aspect it was not hit by limitation. Under section 66(1)(c) of the Income Tax Ordinance, 1979. The limitation for assessment is still available. " 2. The brief facts of the case are that the assessee had filed appeal before the A.A.C. where at the time of the hearing the assessing officer stated that the appeal is time-barred as the notice was served on 30-6-1987 and the appeal was filed on 3-8-1987. The learned counsel, on the other hand, stated before the A.A.C. that the demand notice was served on 13-8-1987. Thereafter the A.A.C. scrutinized the demand notice available on record and found that it only bore the signatures of the notice server. As such, the A.A.C. held the appeal to be within time. The basic case of the assessee before the A.A.C. was that the assessment order under section 66 was barred by time. The A.A.C. has stated in his order that the original assessment in this case was 'set aside by the then A.A.C. and as per I.T.O's record he received the A.A.C.'s order…

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