Law: Income Tax Ordinance, 1979

Section: 136,59,136(1)

(a) Income Tax Ordinance. (XXXI of 1979)----Ss. 59 & 136(1)--C.B.R. Circular No.1(3)DT-14/91, dated 1-4-1991-­Self-Assessment Scheme---Selection of case for audit---Assessment made under audit---Selection of case after 5-4-1991, the target date fixed by Central Board of Revenue in Circular No. 1(3)DT-14/91, dated 1-4-1991---Legality---Central Board of Revenue had directed the authorities to finalize the selection of cases by 5-4-1991 but the case of the assessee was selected for total audit-on 10-4-1991---Validity---Such selection of case was in clear violation of the direction issued by the Central Board of Revenue which was the apex body in revenue collecting hierarchy---Central Board of Revenue was Authorised under Income Tax Ordinance, 1979 to frame Self-Assessment Scheme for every assessment year---Every instruction issued by the Board in furtherance of Self-­Assessment Scheme was to be read as a part of the Scheme---Any deviation on the part of Revenue Authorities could not be seen with favour ---Assessment made under the audit was set aside in circumstances. (b) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 59 & 136(1)---Self-Assessment Scheme---Appeal---Assessment on the basis of total- audit---Selecting case of assessee for total audit on a wage and general ground that the returned income of the assessee was less than the one returned by other persons engaged in the similar business---Validity---Such consideration was not the requirement for selection of cases for audit---Suspicion about under statement of income in the present case was neither based upon definite information not there was any material to support the same---Question so framed was answered in the negative. JUDGMENT NASEEM SIKANDAR, J.---The appellant in this further appeal under section 136(1) of the Income Tax Ordinance, 1979 (since amended) is an individual. For the assessment year 1990-91, he returned an income of Rs.75,000 from the running of 16 cotton power looms of 72 inches size, besides income from property. The return filed under Self-Assessment Scheme was set apart for the assessment under total audit under para.4(II) of the Circular No.5 dated 25-6-1990 detailing the…

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