Law: Income Tax Ordinance, 1979

Section: 65,65(2)

Law: Income Tax Appellate Tribunal Rules, 1981

Section: 20(3),proviso

Law: Constitution of Pakistan, 1973

Section: 4

(a) Income Tax Appellate. Tribunal Rules, 1981----R. 20(3), proviso---Hearing of appeal---Observations made by the Tribunal on the issues which were not agitated in the grounds of appeal---Recall of order---Order of Appellate Tribunal was recalled and the appeals were directed to be placed on their original numbers and to be heard and decided afresh for the reason that while passing the order observations had been made by the Appellate Tribunal on the issues which were not agitated in the grounds of appeals by the Department which had adversely affected the assessee. (b) Income Tax Ordinance (XXXI of 1979)--- ----S. 65---Additional assessment---Definite information---Agricultural income---Non-declaration of agricultural income was not a definite information for reopening of assessment under S.65 of the Income Tax Ordinance, 1979. I.T.As. Nos. 2313 to 2315/LB of 2002 rel. (c) Income-tax--- ----Estimation of agricultural income without any basis---Reduction in agricultural income---First Appellate Authority had rightly reduced the agricultural income of the assessee as estimation made by the Assessing Officer was without any basis. (d) Income Tax Ordinance (XXXI of 1979)--- ----S. 65(2)---Additional assessment---Approval and permission---Re-opening of case without approval of Inspecting Additional Commissioner---Validity---Case of the assessee had been reopened under S.65 of lire Income Tax Ordinance, 1979 without prior approval of the Inspecting Additional Commissioner which was mandatory requirement as provided in S.65(2) of the Income Tax Ordinance, 1979---In the assessment order, there was reference of `permission' accorded by the Inspecting Additional Commissioner---Order passed upon `permission' was not tenable in law as the departmental officers were supposed to know the exact meaning of provision of law and to implement law in its real form and perspective---Word `approval' was very specific and it was a statutory requirement of law and had different meaning the` assessment word `permission' and due to this sheer negligence reopened under S.65 of the Income Tax Ordinance, 1979 was liable to be cancelled---Appeals filed by the Department were dismissed.…

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