Law: Income Tax Ordinance, 1979

Section: 5,5(1)(c),66,66A

Income Tax Ordinance (XXXI of 1979)---Ss.5 & 66-A---Jurisdiction of Income-tax Authorities---Powers of Inspecting Additional Commissioner to revise Deputy Commissioner order---Scope and extent---Expression "for the purpose of any proceedings is respect of such cases or persons" used in S.5(1)(c), Income Tax Ordinance 1979 does not in any manner mean or include only the proceedings as long a they continued---Proceedings so contemplated include not only a pending assessment order but also a completed assessment order---Reference to Deputy Commissioner and the Inspecting. Additional Commissioner shall remain a reference to Inspecting Additional Commissioner and the Commissioner---Order recorded by an I.A.C. on being authorised under S.5(1)(c) of the Ordinance .continues to remain that of an I.A.C. though acting as an Assessing Officer---Principles. Section 5 of the Income Tax Ordinance, 1979 details the jurisdiction of various Income-tax Authorities. Sub-clause (c) of subsection (1) of section 5 provides that I.A.C. and the D.C.I.T. will perform their function in respect of such persons or classes .of persons or such cases as the Commissioner to whom they are subordinate, may direct. The Commissioners are allowed to make a general or special order directing that the powers conferred on the D.C.I.T. and I.A.C: under the Ordinance in respect of all or any proceedings relating to specified cases or classes of cases or specified persons or classes of persons, be exercised by the I.A.C: and the Commissioner respectively. The provision further goes to state that "for the purpose of .any proceedings in respect of such. cases or persons references in this Ordinance or in any rules made thereunder the Deputy Commissioner and Inspecting Additional Commissioner shall be deemed to be references to I.A.C. and Commissioner, respectively. The use of word "for the purposes of any proceedings in respect of such cases or persons" in section 5(1)(c) of the Income Tax Ordinance, 1979 does not in any manner mean or include only the proceedings as long as they continued. The proceedings so contemplated include not only a pending assessment order but also a completed assessment…

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