Law: Income Tax Ordinance, 1979

Section: 4,4(1)(2),5(1)(1)(c)&2(17A)

Law: Central Board of Revenue Act, 1924

Section: 4,3

(a) Income Tax Ordinance (XXXI of 1979)---Ss. 4(1)(2), 4A [as substituted by Finance Act III of 1998], 5(1)(1)(c) & 2(17A)---C. B. R. Circular No.11 of 1998, dated 25-7-1998--­Appointment of Income-tax Authorities---Appointment of firms of accountants---Assessment year 1997-98---Assessment on the basis of report of Chartered Accountant---Appointment of Chartered Accountant--­-Legality---Assessee's contention was that appointment of Chartered Accountant for the year 1997-98 had been made under S.4(2) of the Income Tax Ordinance, 1979 for which there was no provision in law; appointment of Chartered Accountant could only be made under the provisions of S. 4A of the Income Tax Ordinance, 1979 [as substituted by Finance Act, 1998] -and that appointment having been made without any sanction of law, assessment based on the report of an illegally appointed person was not maintainable---Validity---Appointment had been made on the basis of directions issued by the Central Board of Revenue, no illegality, therefore, was committed by the Commissioner of Income-tax as there was no other way in which the appointment could be made in view of directions of the Central Board of Revenue---Other notification issued on the same date assigning jurisdiction to the special officer under S.5(1)(c) of the Income Tax Ordinance, 1979 enabled the said special officer to exercise his functions and jurisdiction in accordance with provisions of Income Tax Ordinance, 1979---While the said notification mentioned the appointment of Chartered Accountant as a special officer, the other notification issued under S.5(1)(c) of the Income Tax Ordinance, 1979 specified his jurisdiction without which the said officer could not proceed to conduct the specific investigative audit for which purpose he was appointed---Series of events leading to the selection of Chartered Accountant as a special officer by the Central Board of Revenue and communication made in this regard to .Regional Commissioner of Income-tax and subsequent directions issued by the Regional Commissioner of Income-tax for issuing the order under S.4(2) duly authorized the Commissioner of Income-tax to issue the notification…

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