Law: Income Tax Ordinance, 1979

Section: 2(7),65,65(1)(c),13

(a) Income Tax Ordinance (XXXI of 1979)--- ----S. 2(7)---Assessment---Filing of assessment proceedings amounts to an assessment order. 1986 PTD (Trib.) 14 ref. (b) Income Tax Ordinance (XXXI of 1979)----S. 65---Assessing Officer having already filed the proceedings under S.65 neither second notice under S.65 be issued nor second assessment order could be passed---Prerequisite to issue notice under S. 65(1)(c) stated. Section 65(1)(c) of the Income Tax Ordinance, 1979 provides that when an income has been assessed under section 59(1) of the Ordinance "and no order of assessment has subsequently been made under this section or any other provision of this Ordinance", then the I.T.O. is empowered to reopen the assessee's case. In the present case when the I.T.O. filed the assessment proceedings started under section 65 of the Ordinance it means that an order under section 65(1) of the Ordinance had been passed by the assessing officer. To issue notice under section 65(l)(c) of the Ordinance it is prerequisite that earlier no order of assessment had been passed by the assessing officer under section 65(1) after passing the assessment order under section 59(1) of the Ordinance. When an assessment proceedings are filed that amounts to an assessment order. Therefore, in the facts and circumstances of the present case, no second notice could be issued nor any second assessment order could be passed once the assessing officer had filed the assessment proceedings under section 65 of the Ordinance. (c) Income Tax Ordinance (XXXI of 1979)--- ----S. 65---Assessing Officer is not empowered to re-start the assessment proceedings under S.65 when the original proceedings had become barred by time. Section 65(3-A) of the Ordinance provides that where a notice under subsection (1) is issued on or after the first day of July, 1982, no order under that subsection can be passed after the expiry of one year from the end of the financial year in which such a notice was served. In the present case admittedly the notice under section 65 of the Ordinance had been issued on 28th February, 1980 and, therefore, limitation for passing the re-assessment order expired on 30th June, 1987. Once…

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