Law: Income Tax Ordinance, 1979

Section: 65,66

Law: Constitution of Pakistan, 1973

Section: 199

Income tax Ordinance (XXXI of 1979)-----Ss.65 & 66 Constitution of Pakistan (1973), Art.199 Notice under S.65, to assessee Income tax Officer, though in notices issued to assessee, had also referred to S.65 but in substance the action taken by him fell under S.66 Mere fact that Income tax Officer had referred to a wrong provision of law, in the notice could not be a ground for holding that proceedings drawn by him were incompetent, if otherwise it could be demonstrated that such proceedings were maintainable under any other provision of the Ordinance Contention that order of the Tribunal on the basis of which the impugned notice had been issued to assessee, contained no finding or direction which could justify the issuance of said notice under S.66 by the Income tax Officer Held, there was no patent or inherent lack of jurisdiction on the part of the Income tax Officer when he issued the notice Fact, whether the order of the Tribunal contained or not, a finding/direction which justified issuance of notices to assessee under S.66 was a question which related to the interpretation of the order of Tribunal which could properly be decided in a departmental appeal No extraordinary circumstances, were thus present in the case which justified filing of the petition under Art.199 of the Constitution of Pakistan (1973), without exhausting the alternate remedy of appeal under the Ordinance. Rajinder Nath v. Commissioner of Income tax (1979) 120 I T R 14 and Commissioner of Income tax v. Homi Matha (1982) 137 I T R 213 ref. JUDGMENT SAEEDUZZAMAN SIDDIQUI, J. The above petition under Article 199 of the Constitution was filed in this Court on 10 7 1989 by the petitioner initially to challenge the two notices dated 22 6 1989 issued by the Income tax Officer proposing to reassess the income of the petitioner for the years 1974 75 and 1975 76. On 10 7 1989, the Income tax Officer concerned also passed final orders it pursuance of above notices. However the petition was admitted to regular hearing on 11 7 1989 against the impugned notices only, as the petitioner did not bring it to the notice of the Court at that time, that final orders in the cases have already been passed…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492