Law: Income Tax Ordinance, 1979

Section: 5,56

(a) Income Tax--- ---- Order 'without jurisdiction---Cancellation of---Where question of jurisdiction of a case was involved and ultimately it was established that the order had been passed without jurisdiction, such order should be cancelled rather than setting aside the same. (b) Income Tax Ordinance (XXXI of 1979)---Ss. 5 & 56---Jurisdictional order No.K-160(4)(1)93-94/2114/J, dated 16/12-5-1993---Jurisdictional order No.K-160(I)/1991-92/1028/J, dated 5-9-1990---Notice under S. 56 of the Income Tax Ordinance, 1979 was issued by the Assessing Officer and assessment was completed by the Assessing Officer of another circle, while the territorial jurisdiction vested with the Assessing Officer of another Circle (third) ---Validity--­Assessee was a house-wife and was residing in the area which fell under the jurisdiction of the Assessing Officer of the third circle, thus not only assumption of jurisdiction by Assessing Officer of other Circle for issuance of notice but also for the completion of assessment by the other Assessing Officer was void ab initio and illegal because of having no territorial jurisdiction over the case---Appellate Tribunal cancelled the order made being made without jurisdiction. ORDER RASHEED AHMED SHEIKH (JUDICIAL MEMBER)---This appeal at the behest of the assessee-appellant is directed against the order made by AAC Appeal Range, Lahore dated 23-7-2001 in respect of assessment year 1987-88. Mr. Muhammad Shahid Abbas, Advocate, the learned counsel for the assessee has objected the impugned order on legal as well as on factual grounds. 2. The first objection of the learned counsel for the assessee is relevant to assumption of jurisdiction by the Assessing Officer to finalize the order under section 62 in the present case. Since this plea goes, to the very roots of the assessment, therefore, we take up this legal objection of the assessee at the first place. According to the learned A.R., the assessee-appellant in the present case is a house-wife who purchased a Plot measuring 10 marlas bearing No.218-K in L.C.C.H.S. Lahore for a consideration of Rs.60,000 on 24-1-1997 and after constructing a house thereon had started residing therein.…

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