Law: Income Tax Ordinance, 1979

Section: 65,65(1),13(1)(d)&59(1)

(a) Income Tax Ordinance (XXXI of 1979)----S. 65---Definite information---Concept---Definite information does not allow inclusion of any, estimate, gossip or surmises. 1997 PTD 47;1997 PTD (Trib.) 1097; 1997 PTD (Trib.) 1994 and 1993 PTD (Trib.) 16.81 rel. (b) Income Tax Ordinance (XXXI of 1979)----Ss. 65(1), 13(1)(d) & 59(1)---Additional assessment---Addition---Definite information---Assessment completed under Self-Assessment Scheme was re¬opened under S.65 of the Income Tax Ordinance, 1979 and addition was made under S.13(1)(d) of the Income Tax Ordinance, 1979 by adopting the value of the property estimated by Department in his report, rejecting the value shown in registered sale-deed---Validity---Information used by Assessing Officer for re-opening of assessment could not be said to be "definite information" which was a pre-condition for proceedings under S.65 of the Income Tax Ordinance, 1979 because the report of Inspector was required to be further probed---Assessing Officer neither called the seller of the property to. find out factual position of the transaction nor any corroborative evidence was adduced to justify his action of re-opening of the assessment---Such re-assessment was declared without lawful jurisdiction, void ab initio, illegal and was cancelled by Appellate Tribunal`--Assessment made under S.59(I) of the Income Tax Ordinance, 1979 was restored. 1997 PTD 47; 1997 PTD (Trib.) 1097; 1997 PTD (Trib.) 1994; 1993 PTD (Trib.) 1681; 1998 PTD (Trib.) 973 and 1985 PTD (Trib:) 178 ref. 1993 PTD (Trib.) 1681 and 1997 PTD (Trib.) 1994 rel. (c) Income Tax Ordinance (XXXI of 1979)----S. 65---Definite information---Further trial or authenticity---Information which was being put to further trial or the authenticity whereof had yet to be determined that piece of information did not fall within the parameters of "definite information." (d) Income Tax Ordinance (XXXI of 1979)--- ----S. 65---Notice---Non-ticking of relevant clause on the notice ---Effect--¬Discarding of registered sale deed without any evidence as well as non¬-ticking of relevant clause in notice under S.65(1) of the Income Tax Ordinance, 1979, render the assessment illegal. 1997 PTD…

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