Law: Income Tax Ordinance, 1979

Section: 65

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XXXI of 1979)----S.65---Gift Tax Act, (XIV of 1963)---Constitution of Pakistan (1973), Art. 199---Constitutional petition- --Additional assessment---Rental income of gifted property ---Assessee gifted property in favour of his wife and gift tax determined by the department was duly paid---Rental income of the gifted property was continuously declared by the wife of the assessee as her personal income which was duly processed and assessed by the department---Subsequently, case of the assessee (husband) was re-opened under S.65 of Income Tax Ordinance, 1979 and rental income of gifted property was included as property income of the assessee---Validity---Department could not re-open the matter to nullify the effect of the proceedings held and finally concluded under the Gift Tax Act, 1963---Gift tax having been duly paid by the assessee once the proceeding under Gift Tax Act, 1963 had been finally concluded by the department, the matter could not be re-opened under S.65 of the Income Tax Ordinance, 1979---Order of Assessing Officer was declared to be without jurisdiction, arbitrary and beyond the scope of S.65, Income Tax Ordinance, 1979---Order was set aside by High Court. JUDGMENT In the present writ petition the orders of the assessing as well as the appellant and revisional authorities under the Income Tax Ordinance, have been impugned. 2. Briefly stated the facts of the case are, that the petitioner was an income-tax assessee, who had been filing his income-tax returns on the basis of salary, as he had no other source of income. The petitioner was owner of a portion of Plot No.8, Street No.70, F-8/3, Islamabad, on which a residential house was constructed. The other portion. was in the name of his son Muhammad Nasir Khan. After the completion of. construction the petitioner gifted the portion belonging to him in favour of his wife, namely, Mst. Khalida Khanum, through oral gift made on 1-7-1979. The petitioner, on coming to know that he was obliged to file the gift tax return in respect of the gift made in favour of his wife, filed the requisite return gift tax proceedings were held, which were completed by the concerned officer vide…

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