Law: Income Tax Ordinance, 1979

Section: 50(7A),59A,59(1),156

ORDER The appellant has been assigned the status of URF in an order passed u/s 156/59A of the repealed Income Tax Ordinance, 1979. It derived income from execution of contracts. The grounds of appeal are reproduced below verbatim:- "(1) That assessment order as well as appellate order is against law and facts of the case. (2) That order u/s 1576 of I.T. Ordinance, 1979 is illegal and unwarranted. (3) That Hon'able FTO has given directions about assessee application of rectification and nothing recommended about other issues as assessing officer raised in orders. (4) That assessing officer raised different issues in notice u/s 156 of I.T. Ord. 1979. (5) That notice u/s 156 of I.t. Ord. Dated 14.5.2002 is illegal, and barred by time. (6) That credit of advance tax amounting to Rs. 12,000/- has wrongly been denied. (7) That any other ground with the permission of the chair. It is therefore requested that appeal may kindly be accepted and order u/s 156 be declared null and void" 2. The facts of the case briefly stated are that the assessee filed return of income on 30.9.1995 under the Self-Assessment Scheme in the status of a registered firm declaring income at Rs.1,956,180. The assessing officer issued notice for short documents which was complied with and the requisite documents were filed on 3.2.1996. However assessment was not framed under the SAS but was completed u/s 59A on 30.6.1998 i.e. two years after the end of the assessment year 1995-96. The status of a "registered firm" was assigned. Tax credit was allowed u/s 50(7A) to the extent of tax liability amounting to Rs. 504,950/-. A "no demand" notice was accordingly issued and was served upon the assessee on 12.9.2000. The assessee filed an application for rectification on 13.9.2000 stating that credit for tax deductions from various other authorities had not been allowed. The assessee requested that tax credit be allowed and refund issued accordingly. It appears that since rectification as requested was not made and refund was not issued the assessee submitted application to the Federal Tax Ombudsman who vide findings/decision order dated 10.4.2002 recommended to the assessing officer to dispose of the…

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