Law: Income Tax Ordinance, 1979

Section: 126

(a) Income Tax Ordinance (XLIX of 2001)--- ----S.126(1)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Assessment order---Evidentiary value---Assessment order is an original document characterized as "cognizable evidence" as per provisions of S.126 (1) of the Income Tax Ordinance, 2001 so much so that "all particulars" contained in it are to be treated as correct. (b) Income Tax Ordinance (XXXI of 1979)--S.65---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Additional assessment---Definite informa­tion ---Change of opinion--- Assessment order contained the words "the balance-sheet was discussed"---Significance---Re-opening of assessment on the ground that property was trot sold out but leased out and denied the receipts of balance-sheet by the Department---Validity---Observations in assessment that "the Balance Sheet was discussed", indicated that mind was applied and conscious decision was taken with the result that any deviation now was a mere `change of opinion' especially when no definite or new evidence was secured subsequent to the framing of the assessment ----Assessee could not be blamed for the absence from Department's record of the Balance Sheet or the affidavit, which find mention in the assessment order---Facts, in circumstances, oust the legality of assumption of jurisdiction by resort to S.65 of the Income Tax Ordinance, 1979---Maladministration was occasioned by wrongful assumption of jurisdiction and the proceedings were contrary to law--­Federal Tax Ombudsman recommended that additional assessment proceedings initiated in the case of the assessee for the assessment year 1998-99 by issuing notice under S.65 of the Income Tax Ordinance, 1979 be dropped. 1997 PTD 47; 1995 PTD (Trib.) 580 and PLD 1997 SC 700 rel. DECISION/FINDINGS This complaint, by a company agitates against initiation of additional assessment proceedings by resort to section 65 of the Income Tax Ordinance, 1979 (hereinafter called the repealed Ordinance). It is prayed that the respondent be directed to drop the proceedings and "any other relief the Court deems necessary" may kindly be allowed. 2. The…

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