Law: Income Tax Act, 1922

Section: 13

Law: Income Tax Ordinance, 1979

Section: 59(1A),130,136

Law: Constitution of Pakistan, 1973

Section: 199

(a) Constitution of Pakistan (1973) Art. 199 Constitutional jurisdiction When High Court can interfere under its Constitutional jurisdiction. In cases of absence or excess of jurisdiction or abuse thereof or where an order, falling within the ambit of Article 199 of the Constitution, suffers from illegality on the face of the record, interference by the High Court can be made. Like would be the result in matters where a statutory functionary acts in a mala fide, unjust, partial or oppressive manner. (b) Income Tax Ordinance (XXXI of 1979) S. 59(1 A) Self Assessment Scheme Provisions of S.59(1 A) how could be invoked. Section 59 of Income tax Ordinance, 1979, envisages the introduction of Self Assessment Scheme by the Central Board of Revenue for each given year. Invoking subsection (1 A) of section 59, the Central Board of Revenue or an authority subordinate to it, if so authorised by the Board, may, in accordance with a scheme framed under section 59(1), select out of returns, referred to in that subsection any cases or classes of cases or persons or classes of persons, however, determined, for assessment under section 62, and the Income Tax Officer shall then proceed to make the assessment under that section or if the circumstances so warrant, under section 63, accordingly. (c) Income Tax Ordinance (XXXI of 1979)----S. 59(1 A) Constitution of Pakistan (1973), Art. 199 Self Assessment Scheme Selection of assessee's case for detailed scrutiny by computer ballot Grievance of assessee could only be redressed by Central Board of Revenue or an authority subordinate to it, if duly authorised Objections of assessee before the Income Tax Officer regarding selection for detailed scrutiny were misdirected and misplaced Adequate remedy, in form of approaching the Central Board of Revenue being available to assessee, Constitutional petition way not maintainable. (d) Income Tax Ordinance (XXXI of 1979) S. 136 Constitution of Pakistan (1973), Art. 199 Constitutional jurisdiction Reference to High Court under S.136, Income tax Ordinance, 1979 Contention of the petitioner was that if the additions made by the Income Tax Officer were found by the Income Tax Appellate Tribunal…

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