Law: Income Tax Ordinance, 1979

Section: 148

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XXXI of 1979)----S.148---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Report of official---Right of cross-examination to assessee--¬During the course of assessment proceedings, Assessing Officer used the reports of officials/Commission without allowing assessee an opportunity to cross-examine them---Validity---Report of any Commission or any functionary could not be used against a party, unless opportunity to cross-¬examination was allowed ---Assessee, therefore, was to be allowed an opportunity to cross-examine the officials who prepared the report before such report could be used against the assessee. JUDGMENT The proceedings for assessment of petitioner for the years 1996-97 and 1997-98 are pending with respondent No.4. Team of Income-tax Officers, comprising of Inspecting Additional Commissioner of Income-tax, two Deputy Commissioners and three Assistant Commissioners of Income-tax and six Inspectors of Income-tax, raided the General Store of petitioner where some unpleasent events are stated to have taken place. It is claimed, that in the course of assessment proceedings, the respondents were making use of the inventory reports of those officials without allowing the petitioner with an opportunity to cross-examine. It is added that the petitioner asked for copies of certain documents and though some of the documents have been supplied yet, document mentioned at Serial No.l of letter dated 3-9-1998, Annexure C was not supplied. 2. In this Constitutional petition, the petitioner claimed three-fold reliefs, namely, transfer of proceedings, supply of documents and opportunity of cross-examination to the officers who prepared the stock inventories. 3. Learned counsel for the petitioner submitted that he will not press for the relief of transfer nor he would insist for the transfer of pending case before respondent No.4. It was argued that the higher officers, in the Tax Department, could give instructions to the subordinate, in the matter of inquiry but nevertheless, the petitioner has right to examine those letters with a view to satisfy that the authority was not transgressed. 1t was added that the inventory…

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