Law: Income Tax Ordinance, 1979

Section: 65,5(1),5(i)(c)(cc),164,17,22,23(1)(x)

Law: Constitution of Pakistan, 1973

Section: 1

(a) Income Tax Ordinance (XXXI of 1979)-----Ss.65 & 5(i)(c)(cc) Re-opening of assessment Statutory approval--Principles Application of S.5(1)(c)(cc), Income Tax Ordinance, 1979 -Extent Powers and jurisdiction of D.C.I.T. and I.A.C. Nature Provision of S.5(1)(c) & (cc), Income Tax Ordinance, 1979 are applicable when the proceedings are conducted under the said provisions only and not otherwise Re opening of assessment without mandatory previous approval of I. A. C. would be illegal and without jurisdiction. Under para. (c) of subsection (1) of section 5 of the Income Tax Ordinance, 1979 the Commissioner may, with prior approval of Central Board of Revenue or the Regional Commissioner of Income tax, as the case may be, direct that the power conferred on the D.C.I.T. and I.A.C. by or under the Ordinance shall, in respect of all or any proceedings relating to specified cases or classes of cases or specified persons or classes of persons, be exercised by the Inspecting Additional Commissioner and Commissioner respectively and for the purpose of any proceedings in respect of such cases or persons, references in this Ordinance or in any rules made thereunder to D.C.I.T. and I.A.C. shall be deemed to be the references to I.A.C. and C.I.T. respectively. Likewise under para. (cc) of subsection (1) of section 5, if the C.I.T. directs that all or any of the powers conferred on the D.C.I.T, and the I.A.C. shall in respect of all or any proceedings relating to specified cases or classes of cases or specified persons or classes of persons, be exercised by Income Tax Panel and the Commissioner respectively and for the purposes of any proceedings in respect of such cases or persons, reference in this Ordinance or in any rules made thereunder to D.C.I.T. and I.A.C., shall be deemed to be references to the Income Tax Panel and Commissioner respectively. Provision of law is very clear and admits of no ambiguity. The powers and jurisdiction of D.C.I.T. and I.A.C. of Income¬ tax are clearly specified in the various provisions of the Income Tax Ordinance. The provisions contained in section 5(1)(c) and (cc) are in the nature of special provision and shall be applicable and…

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