Law: Income Tax Ordinance, 1979

Section: 19,63

Income Tax Ordinance (XXXI of 1979)----Ss. 19 & 63---C.B.R. Circular No. 9 of 1987, para.8---Self-assessment---Income from House property---"Concealment"---What amounts to---Technical error in computation of total income---Not concealment-- -When there was no element of evasion of tax, the question of concealment would not arise---Mere wrong mode of accounting or technical mistake in computing total income would not amount to concealment of income so as to take the case out of the ambit of Self-assessment within meaning of para. 8 of Circular No. 9 of 1987. When there is no element of evasion of tax the question of concealment does not arise. Mere wrong mode of accounting or technical mistake in computing total income does not amount to concealment of income. The concealment of income preconceives dishonest motive on the part of an assessee in filing untrue estimate of tax or intentional withholding of the true facts for the purpose of evading the tax or concealing the true income or giving inaccurate particulars or claiming any deduction or showing any expenditure not actually incurred. The crux of the matter is that all or any of the above acts should be done with the intention and motive of evading the tax. If neither there is any intention or motive for evading the tax, nor the ultimate effect of any computation is the evasion of tax or even reduction of tax the question of concealment does not arise. Every bona fide mistake, omission or error on the part of an assessee shall not bring it within the purview of concealment. This principle is true in all the matters and particularly in taxation matters. The true intention and nature of the act done is very necessary because notwithstanding the technicalities of law the real purpose of the law of taxation is to determine the true profits and gains and to tax the real taxable income. If this purpose is achieved then notwithstanding any omissions and errors an assessee would not be held liable for concealment as envisaged in the law of taxation. Every expression has its own peculiar connotation in the peculiar scheme of the things in which it is used. The expression "concealment" is always to be examined in…

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