Law: Income Tax Ordinance, 1979

Section: 59,61,62

Income-tax Ordinance (XXXI of 1979)---Ss. 59, 61, 62--Self-Assessment Scheme (1987-1988), para. 3--Assessees, partners of a firm, filed separate returns under Self-Assessment Scheme but their cases were processed and finalized under S.62 of the Ordinance because returns had not been filed within prescribed time--Assessee had made voluntarily additions in their returns to avail the benefit of Self-Assessment Scheme---Assessing Officer, before completion of assessments under normal law, issued a notice under S.61 of Ordinance to assessees and in response to that notice official of assessees attended the office and discussed the case with the Assessing Officer---Held, Assessees were expected to have been vigilant enough, in their own interest, in filing the revised returns to replace those submitted under the Self ¬Assessment Scheme so as to get rid of the mischief of the voluntary additions indicated therein. Assessees, partners of a firm filed separate returns under the self¬ assessment scheme for 1987-88, but their cases were processed and finalized under section 62 of the Income-tax Ordinance 1979, because the returns had not been filed within the prescribed time limit. Before the completion of assessments under the normal law, a notice under section 61 of the Ordinance was issued to each assessee by the Income-tax Officer, in response to, which Accountant of the said registered firm, attended on behalf of the assessee and each case was discussed with him. When it had been brought home to the assessees by the Assessing Officer that he intended to assess them under the normal law, they were expected to have been vigilant enough, in their own interest in filing the revised returns to replace those submitted under the self-assessment scheme so as to get rid of the mischief of the voluntary additions indicated therein. Their indolence in this regard militates against them for which they deserve no indulgence on this score. Further, the fact that the additional income had been mentioned against the column meant for the disclosure of income from other sources precludes the assessees from contesting the disputed additions because in this situation the Assessing…

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