Law: Income Tax Ordinance, 1979

Section: 13(1)(aa),59D,55,56,61,62,63

Law: Wealth Tax Act, (XV of 1963)

Section: 3A,16(2)(4),17

Income Tax Ordinance (XXXI of 1979)----Ss. 13(1)(aa), 59-D, 55, 56, 61, 62 & 63---Wealth Tax Act (XV of 1963), Ss. 3-A, 16(2)(4) & 17--Addition---Tax Amnesty Scheme---Government departmental investigation/inquiry---Assessee , filed declaration of a commercial plot under S.3-A, Wealth Tax Act, 1963---Department refused to accept the declaration on the ground that proceedings in the case of assessee had already beets unearthed by Economic Enquiry Wing, F.I.A. and the department had also issued notices under Ss.56, 61 & 62 of the Income Tax Ordinance, 1979 and under Ss. 17 & 16(2), (4) of the Wealth Tax Act, 1963---Assessing Officer completed assessment under S.63-, Income Tax Ordinance, 1979 and made addition under S.13(1)(aa) of the Income Tax Ordinance, 1979---Letter of Investigation from Assistant Director; F.I.A. Headquarters, Islamabad had been addressed to the Director Estate Management, C.D.A., Islamabad giving information that the assessee had purchased the said plot---Service of notices on proper person was not proved---Questions regarding letter, as to when the said letter was received and in what manner it was received and why it had been kept pending for a long --time with the department, were not properly answered by' the department---Entries in the order sheet of the Assessing Officer were manipulated---First Appellate Authority set aside the assessment for de novo decision with the direction to the Assessing Officer to serve notices on proper person and give full opportunity to assessee to plead his case--­Validity---Enquiry/investigation letter was not directly related to the asset of the assessee but it was against someone else---Such information could not be regarded as "positive and definite information" to be available with the department in respect of purchase of said plot or about the undisclosed asset/income of the assessee---Proceedings and record did not show as to how the letter in question came on file or brought on file/record---No notices under S.16(2) of the Wealth Tax Act, 1963 and under S.61 of the Income Tax Ordinance, 1979 could be issued straightaway directly without first issuance of notices under Ss.55 & 56…

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