Law: Income Tax Ordinance, 1979

Section: 61,62,63,108,109,110,111,138

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XXXI of 1979)----Ss.61, 62, 63, 108, 109, 110, 111 & 138---Constitution of Pakistan (1973), Art. 199---Constitutional petition ---Assessee filed income-tax return declaring nil income in Part I and "exempt income" in Part II being agricultural income---Issuance of numerous notices under S.61, Income Tax Ordinance, 1979---Assessee deliberately withheld the information sought and abstained from participating in the proceedings---Documents sought under S.62 of the Ordinance were not produced by assessee to substantiate the claim of exempt income---Assessment framed under S.63 of the Ordinance at a taxable income was based on the past history of the assessee and penalty was imposed on assessee under Ss. 108, 109, 110 & 111 of the Income Tax Ordinance, 1979---Assessment was upheld by Commissioner of Income Tax (Appeal) and, subsequently, revision under S.138 of the Income Tax Ordinance also met the same fate---Held, Assessing Officer was justified in making assessments to the best of his s---Exercise of discretion by the Assessing Officer was not arbitrary, capricious or based on suspicion, conjectures or surmises---Constitutional petition was dismissed by High Court in circumstances. JUDGMENT RAJA QURESHI, J.---The petitioner in the present petition seeks the following orders from this Court: (i) Declare the impugned order dated 14-7-1993 passed by the Respondent No. 1 is ab initio, void, unlawful and of no legal effect. (ii) Restrain the respondents from taking any action/proceeding of whatever nature against the petitioner by themselves or through any other agency. (iii) Cost of this petition. (iv) Any other further relief this Honble Court deems fit and proper in the circumstances of this case." The contention of the petitioner is that for the assessment year 1989-90, Income Tax Return was filed declaring therein "Nil" Income in Part-I and "Exempt Income of Rs.1,80,000 in Part-II. The Exempt Income was detailed to be agricultural income. Ex parte assessment order was passed under section 63 of the Income Tax Ordinance and the assessment was finalized at a total income of Rs.2,50,000. This assessment order was challenged in Appeal…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492