Law: Income Tax Ordinance, 1979

Section: 65,62,13(1)(aa)

[Income Tax Ordinance (XXXI of 1979)]......Sections 65, 62 & 13(1)(aa)---Additional assessment---Definite information---Approbate and reprobate---Cash gift deed filed by the assessee stating that she had received cash gift from her ex-husband was accepted---Complaint was made by the ex-husband of the assessee that the gift deed was bogus---Case was reopened under S.65 of the Income Tax Ordinance, 1979 on the basis of such alleged `definite information' that ex-husband of the assessee was not present in Pakistan on the date of execution of gift deed and addition was made under S.13(1)(aa) of the Income Tax Ordinance, 1979---Validity---At the time of processing assessment, ex-husband of the assessee himself appeared before the Assessing Officer and stated that he had provided the gift to the assessee---Nobody should be allowed to approbate and reprobate and the given two versions being contrary to each other could not be allowed to stand---Ex-husband of the assessee paid advance against purchase of property to the seller through his bank account---Assessee had been house wife and the property was purchased in her name whereas the payment was made, through his ex-husband as he was only earning member and having sufficient funds which was evident from bank transaction---Gift may also be oral and in the present case cash gift deed was from husband to wife although, later on, the marriage had been dissolved---Since source of investment was fully explainable, S.13(1)(aa) of the Income Tax Ordinance, 1979 was not attracted---Order of First Appellate Authority was upheld and the appeal filed by the Department was dismissed by the Appellate Tribunal. 2005 CLC (C-1066); 1995 PTD (Trib) 1 and SBLR 2005 135/D (sic) rel. (b) Income-tax Approbate and reprobate---Law did not allow to approbate and reprobate and giving two contradictory statements would amount to blow hot and cold at the same time, which was not tenable under the law. 2005 CLC (C-1066); 1995 PTD (Trib) 1 and SBLR 2005 135/D (sic) rel. ORDER The appellant/Department through this appeal has objected to the impugned order of learned CIT(A) dated 1-11-2005 on the sole grounds:-- "That the CIT(A) has failed to…

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