Law: Income Tax Ordinance, 1979

Section: 65,136

Income Tax Ordinance (XXXI of 1979)---Ss. 65 & 136---Assessment---Reference to High Court---Assessment relating to the charge years 1975-76 to 1979-80 after the commencement of the Income Tax Ordinance. 1979, could not be made without issuance of notices under S.65 of the Ordinance. C. T. R. No.345 of 1991 ref. THIS ORDER PASSED BY : This is a case stated by the Rawalpindi Bench of the Income Tax Appellate Tribunal under section 136(1) of the Income Tax Ordinance, 1979. The following question of law is said to have arisen out of their order recorded on 15-1-1985:--- "Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal had rightly concluded that after the commencement of the Income Tax Ordinance, 1979 the assessments relating to the charge years 1975-76 to 1979-80 could not be made without issuance of notices under section 65 of the Ordinance? 2. The facts in brief are that the respondent at the relevant tithe owned a brick kiln at Dora Boda, Tehsil Gujar Khan District Rawalpindi on the basis of survey report he was issued notices under section Sty of the Ordinance requiring him to put in returns. In response to the sail notices served upon him in June, 1982 the respondent/assessee returned nil income, for the assessment years 1975-76 to 1978-79 while for the charge year 1979-80 a sum of Rs.1,500 was declared as income. As to the years prior thereto viz. 1975-76 to 1978-79 it was claimed that no business was done by him. 3. The Assessing Officer rejected the returned version and framed assessments for the years 1975-76 to 1979-80 at various sums. The assessee succeeded with relation to the assessment years 1975-76 to 1978-80 as the learned First Appellate Authority concluded that no evidence worth the name was brought on record to reject the plea of the assessee that no business was done during these years. The assessment framed for the year, 1979-80 was however, maintained. The assessee as well as the revenge approached the Tribunal by way of a cross-appeal. After hearing both of them and by relying upon their earlier reported judgments by a Single Bench of the Tribunal, concluded that the assessments framed in…

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