Law:

Section:

(a) Income Tax Ordinance (XXXI of 1979)--- ----S.64---Completion of assessment process---Plea that such process would complete not merely on passing of assessment order, but only after service of such order and demand notice---Validity---Assessment order would be deemed to be made, when Assessing Officer assessed total income of assessee and determined tax payable thereon---Mentioning of tax payable in assessment order not essential, but mere entry thereof in Register by Assessing Officer would be sufficient. Commissioner of Income Tax and Wealth Tax, Sialkot Zone, Sialkot v. Messrs Thapur (Pvt.), Sialkot 2002 PTD 2112; Ali Akbar v. The State 1969 PCr.LJ 1307; Mian Aftab A. Shaikh and others v. Income Tax Appellate Tribunal 1988 SCMR 50; State of Punjab v. Amar Singh Harika AIR 1966 SC 1313 and Kalyankumar Ray v. Commissioner of Income Tax 1992 PTD 243 ref. (b) Income Tax Ordinance (XXXI of 1979)--- ----S.156(4)---Period of four years, computation of---Scope---Such period would be computed from date of service of order sought to be rectified. (c) Income Tax Ordinance (XLIX of 2001)--- ----Ss.121 & 122(2)(4)---Assessment order---General complaint against Assessing Officer of putting an earlier date on such order---High Court emphasized on legislature to provide safeguard to assessees---Method stated. There is a general complaint that the Assessing Officer put an earlier order on the order of assessment. High Court emphasized that the legislature should provide a safeguard against it. A provision can be added in the Income Tax Ordinance, 2001 to the effect that the order of assessment passed under section 121 or any order passed under subsection (2) or subsection (4) of S.122 along with notice of demand shall be sent by the Commissioner within 14 days of the order passed through registered post to the assessee and the assessment be considered to have been made or amended on a date deducting 14 days from the date of sending of the order and notice of demand to the assessee. JUDGMENT MUHAMMAD MUNIR PERACHA, J.---This judgment shall dispose of Tax References Nos. 61, 66 and 67 of 2007. 2. The following questions of law have been framed by the petitioner:--…

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