Law: Income Tax Ordinance, 1979

Section: 62

Law: Survey For Documentation of National Economy Ordinance, 2000

Section: Preamble

Income Tax Ordinance (XXXI of 1979)---S.62---Survey for Documentation of National Economy Ordinance (XV of 2000), Preamble---Assessment on production of books of accounts, etc.---Estimation of sales on the basis of survey---Department contended that First Appellate Authority without any cogent reason discarded the estimation of Assessing Officer in adopting admitted sales duly agreed to by the sole proprietor and daughter of the assessee in survey forms duly filled by the daughters of assessee---Survey team comprising of experienced Income Tax, Sales Tax and Military Officers made an agreement with the assessee for power loom and trading business at two places in different cities---Only to hoodwink the Department, the assessee at belated stage had taken plea before First Appellate Authority that they had not made any agreement with the Survey Authorities---Assessee had a proper forum to agitate admitted turnover if found "forced agreement" within reasonable time but assessee accepted said agreement, as such relief given by First Appellate Authority was not based on facts---Validity---First Appellate Authority observed that Assessing Officer blindly followed the disputed survey forms---Appellants had successfully proved that the survey forms were not received by them and that the date had been interpolated on survey forms in respect of the persons who had already discontinued the business---Was obligatory upon the Assessing Officer to investigate the matter and apply his mind in this queer situation when the basis of the order was being challenged forcefully and successfully---First Appellate Authority allowed the appeal except assessment of rental amount and business telephone charges---Appellate Tribunal, after considering findings of First Appellate Authority did not interfere in the order and upheld the same---Appeal filed by the department was dismissed. ORDER The Department through these two appeals has objected to the two separate impugned orders of the learned C.I.T.(A) dated 22-8-2002 for the assessment year 1999-2000 directing to accept the declared version and the order dated 7-7-2003 for the assessment year 2000-01 on the following grounds:- 2. That…

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