Law:

Section:

(a) Income Tax Ordinance (XXXI of 1979)--- ----Ss.55 & 59---Self Assessment Scheme---Filing of income tax return under the scheme---Scope---Assessee was not under statutory obligation to tile his return of total income for any year in terms of provisions of S.59 of Income Tax Ordinance, 1979 under Self Assessment Scheme---Person who otherwise was required to file a normal return under S.55 of Income Tax Ordinance, 1979, was given option to tile his return under S.59 of Income Tax Ordinance, 1979, for its acceptance in accordance with the provisions of Self Assessment Scheme made by Central Board of Revenue for that year---Deputy Commissioner of Income Tax would then assess, by order in writing, the total income of the assessee on the basis of such return and determine the tax payable on the basis of such assessment. (b) Income Tax Ordinance (XXXI of 1979)---- ---Ss.59, 59 (1-A), 62 & 63---Self Assessment Scheme---Total audit---Selection of case--Procedure---By non-obstante clause of S.59 (1-A) of Income Tax Ordinance, 1979, it was provided that Central Board of Revenue or any authority subordinate to it, if so authorized by Central Board of Revenue could select out of returns, any cases or class of cases or persons or class of persons howsoever determined for assessment under S.62 of Income Tax Ordinance, 1979, and Deputy Commissioner would proceed to make the assessment under that section or if the circumstances so warranted, under S.63 of Income Tax Ordinance, 1979, accordingly---In such situation, the procedure provided under S.62 or S.63 of Income Tax Ordinance, 1979, as the case might be, would be followed by the Deputy Commissioner. (c) Income Tax Ordinance (XXXI of 1979)--- ----Ss.4-A, 59 (3) & 59 (1-A)---Self Assessment Scheme, (2002-2003), paras. 9 & 10---Total audit---Procedure---For total audit, under paragraph 9 of Self Assessment Scheme, (2002-2003), twenty per cent. returns were to be selected, through computer ballot which might be random or parametric as deemed fit by Central Board of Revenue or / and by Regional Commissioners of Income Tax on the recommendations of the Commissioners concerned in the light of guidelines issued by…

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