Law: Income Tax Ordinance, 1979

Section: 59,62

(a) Income Tax Ordinance (XXXI of 1979)---S.59---C.B.R. Circular No.9 of 1998, dated 21-7-1998, para. 5(b)--- Self-assessment---Salary income 50% or more of the total income---No exemption from, selection for special audit---Persons whose income from salary was at least 5096 of their total income were not required to pay tax for the year 1998-99 equal to or more than tax payable for the assessment year 1997-98---However, no concession or exemption or immunity had been given to such persons for selection of cases of such persons-for special audit in individual capacity or as a class. (b) Income Tax Ordinance (XXXI of 1979)-- ---Ss. 59 & 62---C.B.R. Circular No.9 of 1998, dated 21-7-1998, Para. 5(b)---Self Assessment---Doctor---Salary income was more than 50% of total income ---Selection of case for total audit---Assessment under S.62 of Income Tax Ordinance, 1979---First Appellate Authority directed the Assessing officer to accept the case under Self-Assessment Scheme as selection of case was not justified as salary income was more than 50% of his total income---Validity---Central Board of Revenue was within, its jurisdiction when it had selected cases of doctors as a class--­Doctors may have their income 10086 from medical profession or they may have 50% income from salary and 50% income from medical practice or they may have 90% income from salary and 10% income from medical practice, that did not make any difference ---Assessee's case had been rightly assessed under S.62 of the Income Tax Ordinance, 1979 as he was a member of a class of persons who had been selected for special audit. I. T. A. No. 1176/LB of 2000 fol. 1997 PTD (Trib.) 183 ref. ORDER MUHAMMAD SHARIF CHAUDHRY (ACCOUNTANT MEMBER).---The present appeal in the titled case has been filed at the instance of revenue to challenge appellate order, dated 21-2-2001 passed by Commissioner of Income Tax (Appeals-Zone-1), Faisalabad under section 132 of the Income Tax Ordinance for the year 1998-99 wherein the Income Tax Ordinance has been directed to adept assessee's case under S.A. S. 2. Appellant's DR is present who has been heard and available records have been perused. None appeared for the…

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