Law: Income Tax Ordinance, 1979

Section: 59,61,65

(a) Income tax Ordinance (XXXI of 1979)----Ss.61, 65 & 59 Self Assessment Scheme (1987 1988), para. 8 C.B.R. Circular No .9 of 1987, dated 26 10 1987 Constitution of Pakistan (1973), Art.199--Assessee filed return under Self Assessment Scheme Case of assessee having been kept apart from purview of the Self Assessment Scheme, assessee was issued notice under S.61 Concealment Ingredients Assessee had inexplicable followed two different systems of accounting in the context of one and the same return trying to take advantage of either system where it suited him which might constitute approbation and reprobation at the same time and was clearly not permissible Whether such conduct of assessee constituted "Concealment" within para. 8 of the Self Assessment Scheme (1987 88) justifying the action of the Department had to be seen in the overall context No positive finding that such omissions or digressions constituted clear cut acts of "Concealment", which was required in order to keep a case apart from the purview of the Self Assessment Scheme, was recorded by the Department Held, conduct of assessee by adopting two conflicting modes of accounting was not desirable and all such matters were required to be closely examined on due hearing being accorded to the assessee and unless a finding of concealment was clearly recorded the matter could not be set apart for detailed scrutiny as adoption of the alternative deprived the assessee of a valuable right, earned by it, on duly qualifying for the benefits of the Self¬ Assessment Scheme Notice under S.61 being without lawful authority was quashed with observations that earlier action of the Department represented by the correspondence on the subject was maintained and the Department would be free to see that proper accounting procedures were followed and the income was duly assessed in accordance therewith If the case, on due examination, is found to present evidence of concealment the same, on due recording of such a finding could also be kept apart for total audit. (b) Income tax "Concealment" What constitutes. "Concealment" involves a positive act, of commission or omission, calculated, intentionally, to hide or to…

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