Law: Income Tax Ordinance, 1979

Section: 65,53(1),59(1)

(a) Income Tax Ordinance (XXXI of 1979)---Ss. 65 & 53(1)---Where an assessee had been assessed under S.59(1), action under S.65 could be initiated only if subsequent to such assessment no order of assessment had been passed under S.65 or any other provision of the Ordinance---If after assessment under S.59(1) another assessment under S.65 or any other provision of the Ordinance had been framed, action under S.65 could not be taken. (b) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 65 & 59(1)---Assessment made under S.59(1) can be subjected to reassessment only once---Once assessment under S.59(J) haul teen made and :hereafter the income had been re-assessed or determined under S.65 or any other provision of the Ordinance, S.65(i)(c) would be a bar to the reopening of the assessment under S.65. Once an assessment under section 59 (1) of Income Tax Ordinance, 1979 has been made and thereafter the income has been re-assessed or determined under section 65 or any other provision of the Ordinance, section 65(i)(c) will be a bar to the reopening of the assessment under this provision. This seems to be a protection afforded to the cases falling under the Self-Assessment Scheme. The cases falling under this scheme have been given immunity unless they are selected for total audit or disqualify for such assessment. Assessments made under section 59 (1) can be subjected to reassessment only once. Once a reassessment under any provision has been made after assessment under section 59 no further reassessment can be made by invoking section 65. JUDGMENT SALEEM AKHTAR, J.---The petitioner is a public limited company engaged in manufacturing cigarettes of various brands having its factories at Karachi, Jhelum and Akora Khatak. In the assessment year 1983-84 the petitioner submitted its return of income under section 55 of the Income Tax Ordinance under the Self-Assessment Scheme. It is alleged that it had filed full sets of statements of accounts together with all the computations required by law including a statement of salaries, perquisites and benefits for the purpose of clause (i) of section 24 of the Income Tax Ordinance, 1979. The Assessing Officer made…

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