Law: Income Tax Ordinance, 1979

Section: 13(1)(d),62

Income Tax Ordinance (XXXI of 1979)---Ss. 13(1)(d) & 62---Circular No. 6 of 1988, para. 6---Addition--¬Validity---Department, on receipt of verification that assessee purchased house, called for return under S.56, Income Tax Ordinance, 1979---Assessee contended that return under Simplified Assessment Procedure (S.A.P.) had already been filed ---Assessee was required to furnish evidence which he did in form of photo copy of return and postal receipts---Assessing Officer, observing and relying on para. 6 of C.B.R. Circular No.6 of 1988, that return did not fulfil conditions of S.A.P. brought assessee within ambit of S.62 of the Ordinance---Commissioner of Income Tax (A) set aside order with direction that case should be disposed of in accordance with law and case was remitted back---Contention was that there was no justification in setting aside order as same it was contrary to facts of case---Held, Assessing Officer's reliance on para. 6 of C.B.R. Circular No.6 of 1988 was not correctly placed---If return suffered from certain mistakes and deficiencies. Assessing Officer was obliged to communicate to assessee and provide him 15 days period to take up deficiency, which was not done---Assessing Officer in fact made return filed under S.A.P, as basis of assessment--¬Commissioner of Income Tax (A) had nowhere dealt with the point nor given his finding---No justification held existed in setting aside the order---Order under S.62 of the Ordinance being without jurisdiction Assessing Officer was directed to accept return under S.A.P. ORDER SHARIQ MAHMOOD (ACCOUNTANT MEMBER).---In the Assessment Year 1988-89 it was observed by the department on receipt of verification note dated 26-12-1990, that the assessee had ,purchased a house 128-B, Model Town, Lahore on land measuring 2 Kanal, 13 Marlas for a registered cost of Rs.9,50,000 on 26-12-1987. It, therefore, issued a notice under section 56 calling for the return of income. The assessee replied that a return under the Simplified Assessment Procedure had already been filed on 20-10-1989 wherein an income of Rs.88,281 had been declared. The said return was not available on record. The assesses was required to furnish…

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