Law: Income Tax Ordinance, 1979

Section: 65,24,23,16

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XXXI of 1979)--- ----S. 65---Notice under S.65 when amounts to have been issued on the basis of change of opinion. If an order has been passed consciously by taking into consideration the facts and material relating to the controversy and subsequently on the same facts a different view is taken and notice under section 65 is issued, then it will amount to have been issued on the basis of change of opinion. But where no conscious order has been passed by application of mind and the assessment seems to have been framed mechanically in a routine manner accepting the accounts as filed by the assessee and subsequently if any information is received, then on that basis the assessing officer is entitled to initiate action under section 65 of the Income Tax Ordinance, 19.79. (b) Income Tax Ordinance (XXXI of 1979)----S. 65---Constitution of Pakistan (1973), Art.l99---Notice under S.65 issued to assessee was not challenged immediately by the assessee when it was served but it waited till such time the assessment order was passed ---Assessee, held, could not by-pass the remedy available under the Ordinance and invoke 'the Constitutional jurisdiction under Article 199, impugning said notice in the circumstances. (c) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 24 & 23--Constitution of Pakistan (1973), Art.199---Constitutional jurisdiction would be attracted where interpretation placed on a provision of statute by the Assessing Officer was palpably wrong, completely mistaken and against the provisions of law and the s of the superior Courts. 1968 (68)1TR 786; 790 and (1978) 112 ITR 87 ref. (d) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 24, 23 & 16---Scope and application of Ss.23 & 24---Terms "perquisites" and "other benefits"---Connotation---Whatever expenditure falls within the terms "perquisites" and "other benefits" which is a wide term, the employer is entitled to claim deduction to the extent of 50% of the salary. The provisions of section 24 of Income Tax Ordinance, 1979 are in the nature of an exception to section 23. Section 23 allows deduction and allowances but section 24 notwithstanding anything contained in section…

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