Law: Income Tax Ordinance, 1979

Section: 56,155,12(18)

[Income Tax Ordinance (XXXI of 1979)].....Sections 56 & 155---Notice for furnishing return of total income---Issuance of single notice for five years---Cause of prejudice---Department contended that by issuance of single notice no prejudice had been caused to the assessee and notice and the proceedings were proper under the provisions of S. 56 of the Income Tax Ordinance, 1979---Validity---Basis of prejudice and the prejudice which had been caused both had been expressed by the Appellate Tribunal in a reported 2005 PTD (Trib.) 234 by making us understand firstly that for each year separate return was to be filed which was to be again assessed as per each year and on the basis of each year, income was to be assessed, that separate tax demand was to be created---Assessee was required to explain 'each year's income separately; it had become clear that single notice had caused a prejudice and S.155 of the Income Tax Ordinance, 1979 had duly referred to the situation where no prejudice was caused---Appellate Tribunal had thus established that issuance of single combined notice had caused prejudice---Word "notice" and the words "assessment year" appearing in S.56 of the Income Tax Ordinance, 1979 meant only the singular and not the plural, because in this very section reading a singular as plural would not be appropriate. 2006 PTD (Trib.) 1862 rel. (b) Income Tax Ordinance (XXXI of 1979) S. 56---Notice for furnishing return of total income---Objection on the point of issuance of single combined notice under S.56 of the Income Tax 'Ordinance, 1979 after becoming a party by getting completed the assessment proceedings for each independent year---Validity---Assessee in response to a single combined notice under S.56 of the Income Tax Ordinance, 1979 filed returns for each year and had become a party to the proceedings for each year before the Assessing Officer---Requisite details had also been filed for each year and in such a situation no prejudice had been caused---Appellate Tribunal disapproved the issuance of single combined notice but with the participation by the assessee in the assessment proceedings the lacuna had disappeared---Assessee had waived the right…

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