Law: Income Tax Ordinance, 1979

Section: 34,56,56(1),56(2),62,63,64(1),64(2),64(3 ),65,65(1)(a),65(1)(a)(b),72,72(3),81,13 6

(a) Interpretation of statutes--- Words used in a statute should first be given ordinary and natural meaning, other appropriate meanings could be given only when ordinary meanings do not make sense. CIT v. Administrator, Karachi PLD 1963 SC 137 ref. (b) Income Tax Ordinance (XXXI of 1979)---Ss.56 & 65---Interpretation---Both Ss.56 & 65 were placed in Chap: VII of the Income Tax Ordinance, 1979 which was headed as "Assessment", being procedural in nature were to be seen and understood to make the machinery workable. A and B Food Industries v. CIT 1992 SCMR 663 ref. (c) Interpretation of statutes--- ---- If language of the statute was clear and unambiguous the Court was bound to give it effect without taking into consideration anything extraneous to the same. A and B Food Industries v. CIT 1992 SCMR 663 ref. (d) Income Tax Ordinance (XXXI of 1979)--- ----Ss.56 & .55---Notice for furnishing return of total income---Interpretation of Ss.56 & 55, Income Tax Ordinance, 1979---Provision of S.56, Explanation of the Ordinance being directory in nature can be taken to be of retrospective operation---Power vested in an Assessing Officer to call for a return under S.56, Income Tax Ordinance, 1979 is available to him both for the current as well as previous years---Principles. The contention that provisions of section 56 of the Income Tax Ordinance, 1979 need- to be interpreted in the light of the earlier and subsequent provisions can be granted without a difficulty. However, the contention that section 56 relates only to current assessment year is half truth., The language employed clearly suggests that the power vested in an Assessing Officer to call for a return is available to him both for the current as well as previous years. The use of words "at any time", "for any income year" and "for such year" cannot be read down to mean "during" and "for the current assessment year". It is also not correct to suggest that section 55 relates to current assessment year alone. It is not so confined and there is no bar under that section on filing of a return for any previous year or years. The dates mentioned for filing of returns in subsection (2) of section 55 do…

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