Law: Income Tax Ordinance, 1979

Section: 53,50

Law: Constitution of Pakistan, 1973

Section: Art.199

(a) Income-tax----Central Board of Revenue---Competence to issue circulars---Judicial or quasi judicial powers of Assessing Officer---Central Board of Revenue had no jurisdiction to issue any circular of the nature which would affect the judicial or quasi judicial exercise of power by Income-tax Authorities. (b) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 53 [as amended by Finance Act (III of 1998)] & 50---Constitution of Pakistan (1973), Art. 199---Constitutional petition ---Maintainability--¬Advance payment of tax---Deduction of tax at source ---Adjustment--¬Assessing Officer had not allowed adjustment of tax deducted under S.50 of the Income Tax Ordinance, 1979 during the financial year while computing advance tax payable by the assessee under S.50, Income- Tax Ordinance, 1979---Fate of the case turned upon interpretation of S.53(b) of the Income Tax Ordinance, 1979 and dispute could very well be decided by the High Court in exercise of its Constitutional jurisdiction without insisting that assessee should follow the remedies provided by Income Tax Ordinance, Collector of Customs, Customs House, Lahore and others v. Messrs S. M. Ahmad & Company (Pvt.) Ltd., Islamabad 1999 SCMR 138 rel. (c) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 53 [as amended by Finance Act (III of 1998)] & 50---Constitution of Pakistan (1973), Art. 199---C.B,R. Circular No. 13 of 1997, dated 29-9-1997---Advance payment of tax---Deduction of tax at source during financial year---Adjustment---Assessing Officer had not allowed adjustment of tax deducted under S.50, Income Tax Ordinance, 1979 during the financial year while computing advance tax payable by the assessee under S.53, Income Tax Ordinance, 1979---Assessee contended that before amendment in S.53 by Finance, Act, 1998, law was clear and explicitly provided that while determining advance payment of tax, allowance must be given for the tax already paid under S.50, Income-Tax Ordinance, 1979 in the financial year---Validity---Order of the Assessing Officer was declared to be without lawful authority and of no legal effect by the High Court to the extent same disallowed the assessee to deduct the tax paid under…

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