Law: Income Tax Ordinance, 1979

Section: 65,136

Income Tax Ordinance (XXXI of 1979)-----Ss.65 & 136---Appeal to High Court---Order of the Tribunal showed that there was no proof of any demand notice served upon the assessee and no assessment order was in the field to justify invocation of S.65, Income Tax Ordinance, 1979---None of the said factual positions had been controverted in the appeal by the Revenue---Question of law as claimed in the appeal did not arise for consideration by the High Court---Appeal was dismissed. ORDER The learned Income Tax Appellate Tribunal in its order, dated 5-1-1999 dismissed the departmental appeal by observing as under: -- "(5) We have heard both the parties and have gone through the relevant orders. The learned D.R. defends the action of the Assessing Officer. He submits that the assessee was dealing with Pakistan Steel Mills Corporation Ltd. and has understated its income, therefore, the action of the Assessing Officer was in line with the provisions of law for reopening the assessments. It is further contended that the Assessing Officer issued notices under sections 61 and 62 of the Ordinance and also confronted the assessee, who failed to satisfy the Assessing Officer. The learned A. R. of the assessee contended that action under section 65 could not be taken by the Assessing Officer as no written order under section 59(1) was ever passed. The learned CIT(A) observed that "None of the office copies of the demand Notices, if ever issued; is available on record in support of the proof that the Demand Notice/I.T. 30 were ever served on the appellant assessee." He further observed that no assessment order was in the field as such question under section could not arise and hence cancelled the assessment order made under section 65 of the Ordinance. The provisions of section 65(1) expressly provide that where the return of…

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