Law: Income Tax Act, 1922

Section: 34

Law: Income Tax Ordinance, 1979

Section: 65,154(6),74,17,54,SecondScheduleCl.74

(a) Income Tax Ordinance (XXXI of 1979)---S. 65---Income-tax Act (XI of 1922), S.34---Re-opening of assessment--¬Scope of S.65, Income Tax Ordinance, 1979 was enhanced as compared to S.34, Income-tax Act, 1922 (Repealed)---Assessing Officer could go into other issues as well, if so warranted. Under section 65 of the Ordinance additional assessment proceedings fully authorise the assessing officer to determine "the total income of the Assessee or the tax payable by him" while he may have issued notice for "any reason" such as: income having escaped assessment, the total income being the subject of excessive relief or refund, or total income having been assessed (or determined) under subsection (1) of section 59 and no order of assessment has subsequently been made under any provision of the Ordinance. The enhanced scope of section 65 of the Ordinance flows from the words" ... .... may proceed to---- determine----the total income-------" which the legislature has now used in contradistinction to the words:-------- any proceed to----------- reassess such income------- " as were obtaining in section 34 of the repealed Act. It is evident that though reasons for notice under section 65 remain unchanged, assessment is no longer confined to the cause for which it may have been reopened. That is to say, the assessing officer may go into other issues as well, if facts so warrant. This is so because once an assessment is reopened what is to be determined (in contradistinction to "such income") is the total income, with the result that assessment as a whole is the subject of probe for purposes of additional assessment. (1990) 61 Tax 170 (Trib.) ref. (b) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 65 & 154(6)---Where return in respect of notice under S.65 was filed declaring income 'as before', the assessee was precluded from calling in question the additional assessment proceedings as provisions, of S.154(6) would stand in his way. In re: J.L. Wei 1989 P T D 271 ref. (c) Income Tax Ordinance (XXXI of 1979)--- ----Second Schedule, Cl. 74 & S.17---Contractor--Deduction of predetermined percentage of payment as security by Paying Authority---Interest on such…

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