Law: Constitution of Pakistan, 1962

Section: 98(2)

Law: Income Tax Act, 1922

Section: 22(4),23(2),22

Income-tax Act, 1922 -Sections 22(4), 23(2), 34(2B) (inserted in 1963) - Assessment -Reassessment -Assessment made after expiry of four years -Annulled by appellate authorities before introduction of sub-section (2B) in July 1963 -Whether can be re-opened under the provisions of the newly inserted sub-section -Held no -Notices issued under Sections 22(4) and 23(2) in respect of annulled assessment, after July 1963 -Whether valid in law -Held no - Assessment -Reassessment -Provisions of sub-section (2B) introduced in July 1963 -Whether applicable only to that case where no assessment was made prior to July 1963 -Held yes - Not authorise reopening of annulled assessment -Provisions not retropsective in operation - JUDGMENT SATTAR J.--These applications are under Article 98(2) of the Constitution. They have been heard together and disposed of by one judgment as the points raised are common. In each of these cases the petitioner has challenged the authority of the Income-tax Officer concerned in issuing two notices, one under Section 22(4) and another under Section 23(2) of the Income-tax Act. The facts relevant for the purpose of the disposal of these cases may shortly be stated as follows: The petitioner in each of these case submitted Return under Section 22 of the Income-tax Act in respect of one year or more as the case may be out of the years ending at any time between the 31st March 1955 and the 30th June 1959. The order of assessment in each of these cases was made after the expiry of four years from the end of the year in which the income, profits or gains were first assessable. The order was challenged and assessment was annulled on the ground of limitation as provided in Section 34(2) of the Income-tax Act either by the Appellate Assistant Commissioner or the Tribunal following the decision of the Supreme Court in the case of Nagina Silk Mill, Lyallpur v. The Income-tax Officer, A-Ward, Lyallpur reported in {P. L. D. 1963. Supreme Court 322}. Thereafter, by the Finance Act, 1963, sub-section (2B) was added to Section 34 of the Income-tax Act. This section came into force on the 1st of July 1963. It is after this that the impugned notices were issued. Mr.…

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