Law: Income Tax Ordinance, 1979

Section: 56,63,64(3)

Income Tax Ordinance (XXXI of 1979)----Ss. 64(3), 56 & 63---Assessment---Limitation----Notice for furnishing return of total income---Best assessment---Assessee was brought on tax roll on the strength of notice under S.56 of the Income Tax Ordinance, 1979 and ex parte assessment was made after the expiry of two years from the end of the assessment year during which the notice under S.56 was issued---Validity---Ex parte assessment made under S.63 of the Income Tax Ordinance, 1979 being hit by limitation under S.64(3) of the Income Tax Ordinance, 1979 assessment was not sustainable in law appeal of assessee was accepted by Appellate Tribunal: 1998 PTD (Trib.) 1250 ref. ORDER These six appeals have been filed at the behest of the appellant to call in question legality of the impugned consolidated order passed by the A.A.C. Range, Sargodha, dated 28-5-1999. 2. The facts in brief are that the assessee was brought in the tax net by way of issuance of notice under section 56 of the Ordinance for the years under appeal. Subsequently, statutory notices under section 61 were issued time and again as many as on six occasions but, none bothered to attend the proceedings. Consequently, ex parte assessments were formulated at net income of Rs.1,80,000, Rs.2,09,000, Rs.2,36,000, Rs.2,51,000, Rs.2,59,000 and Rs. 2,86,000 respectively. 3. Feeling dissatisfied by the order of the Assessing Officer the appellant went in first appeal challenging the ex parte action as well as the quantum of income assessed but the learned A.A.C. confirmed the treatment meted out to the assessee on both the Courts. Hence, these further appeals are directed by the assessee. 4. In the original grounds of appeal the assessee has taken common objection against proper service of the statutory notices, estimation of working days, pattern of making assessments and adoption of sale rate of Ice per block. However, at the time of hearing of the present appeals the A.R. of the appellant seeks permission to furnish additional grounds of appeals for all the years under reference which are as under:-- "(1) That the impugned assessment order is void ab initio as the same has become barred by time. (2) That…

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