| Citation(s) |
|---|
| 1991 SLG 4 1991 SLD 4 1991 PTD 16 (1991) 63 TAX 57 |
Appellate Tribunal Inland Revenue
I.T.As. Nos.563/IB and 577/IB of 1987-88, decision dated: 14-05-1990,hearing DATE : 14-05-1990
SYED AMJAD HUSSAIN BOKHARI, JUDICIAL MEMBER AND, JUNEJO M. IQBAL, ACCOUNTANT MEMBER
Syed Saghir Tirmizey for Appellant (in I.TA. No. 563/IB of 1987-88). Shaukat Mahmood Khawaja, D.R. for
Respondent (in I.TA. No. 563/IB of 1987-88). Shaukat Mahmood Khawaja, D.R. for Appellant (in I.T.A. No. 577/IB of 1987-88).Syed Saghir Tirmizey for Resp
I.T.As. Nos.563/IB and 577/IB of 1987-88, decision dated: 14-05-1990,hearing DATE : 14-05-1990
SYED AMJAD HUSSAIN BOKHARI, JUDICIAL MEMBER AND, JUNEJO M. IQBAL, ACCOUNTANT MEMBER
Syed Saghir Tirmizey for Appellant (in I.TA. No. 563/IB of 1987-88). Shaukat Mahmood Khawaja, D.R. for
Respondent (in I.TA. No. 563/IB of 1987-88). Shaukat Mahmood Khawaja, D.R. for Appellant (in I.T.A. No. 577/IB of 1987-88).Syed Saghir Tirmizey for Resp
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Law: Income Tax Ordinance, 1979
Section: 65(2),134,65
(a) Income Tax Ordinance (XXXI of 1979)----S. 65(2) [as amended by Finance Act (VI of 1987)]---Amendment made in S.65(2) by Finance Act, 1987 does not affect the validity of the commencement of fresh assessment proceedings by the Income Tax Officer for the charge year under consideration through the issuance of a notice under S.65 of the Ordinance as it then stood---Substitution of the word "and" for the word "or" by amendment after the assessment under S.65 had been completed by I.T.O.---Significance. The amendment of section 65(2) by Finance Act, 1987 does not affect the validity of the commencement of fresh assessment proceedings by the ITO-for the charge year under consideration through the issuance of a notice under section 65 of the Ordinance. The amendment effected in subsection (2) of section 65 of the Ordinance is immaterial where appropriate actions stand already taken at the level of the Assessing Officer in the context of the law in force at the relevant stage. Since the word "and" did not occur in the un-amended provisions of subsection (2) of section 65 of the Ordinance, compliance with the existing provisions thereof on the part of the ITO by obtaining prior approval of his IAC to start the fresh assessment proceedings was out of the question. The procedural stage stood crossed by the Assessing Officer in commencing the proceedings through a notice under section 65 of the Ordinance on the basis of an information received before the change was effected in subsection (2) of section 65 of the Ordinance by substituting the word "and" for the word "or". A lawful step having been adopted by the ITO in relation to the commencement of fresh assessment proceedings, the situation has become irreversible as regards this aspect of the matter and the amendment made subsequently in subsection (2) of section 65 of the Ordinance has no adverse effect whatsoever. To argue otherwise would lead to an absurdity and a travesty of law. As the action in reopening the case for new assessment has attained finality, it is not now possible to go back to that stage and start the exercise once again. Since under the law existing at that time, the ITO was not required to…
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