Law: Income Tax Ordinance, 1979

Section: 13(1),13(1)(aa),65,65(3)

THIS JUDGMENT DELIVERED BY: NASIM SIKANDAR, JUSTICE:-------------------- In this Constitutional petition following prayer has been made: "Accordingly it is respectfully prayed that the writ petition may kindly be accepted, the letter/notices of the respondent, dated 22-7-2002 and 7-1-2003 issued by respondents may be declared to be illegal, void and without lawful authority and the, proceedings started by the respondent may be annulled and quashed being illegal, void and without jurisdiction." 2. The petitioner is an assessee of the Income Tax Department. On 28-7-2002 he was served with a notice expressing the intention of the Deputy Commissioner of Income Tax (DCIT), Circle-02, Companies Zone-II, Lahore to reopen his income-tax assessment for the year, 2001-2002. The notice purported to have been issued under section 13(1)(aa) of the late Income Tax Ordinance, 1979 (hereinafter to be referred as "Ordinance, 1979"), reads as under: "This office is in possession of an information that you have made advance at Rs.2,240,000 to Mr. Fazal Haque, son of Abdul Samad, Resident of 6-G Model Town, Lahore on 6-12-1993. The said information, came to the notice of the Department during the period relevant to assessment year, 2001-2002. When compared with your assessment record, no such advance is appearing in your assessment record, therefore, your assessment for the assessment year, 2001-2002 was reopened under section 65 of the Income Tax Ordinance, 1979 read with proviso to section 13(1) of the Income Tax Ordinance, 1979. In response to notice under section 65, you have filed return of total income under protest declaring income as before. You have again failed to file any wealth statement or to submit any explanation with reference to the above referred investment/ advance. In these circumstances, the undersigned intends to tax the said advance/investment in your hands being your income from unexplained sources as provided under section 13(1)(aa) of the Income Tax Ordinance, 1979." 3. It appears that the reply submitted by the petitioner in which he denied to have made any advance during the aforesaid period was not accepted. By way of letter, dated 7-1-2003 the…

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