Law: Income Tax Ordinance, 1979

Section: 12(19),15,62,80D,2(43)

Law: Income Tax Ordinance, 2001

Section: 239

Income Tax Ordinance (XXXI of 1979)].....Sections 80D, 12(19), 15 & 62---Income Tax Ordinance (XLIX of 2001), S.239---Minimum tax on income of certain persons---Assessment year 2001-02---Lease rental income---Assessee contended that Taxation - Officer had levied tax under S. 80D of the Income Tax Ordinance, 1979 without considering the fact that levy of tax under S.80D of the Income Tax Ordinance, 1979 was no more available in Ss.239(1) & 239(2) of the Income Tax Ordinance, 2001---Validity---For any income to be included in "total income" that income had to fall in any of the heads prescribed under S.15 of the Income Tax Ordinance, 1979, whereas S.80D of the Income Tax Ordinance, 1979 was a special deeming provision separate from computation of total income and tax payable on total income---Charging of tax under S.80D of the Income Tax Ordinance, 1979 after 1st July, 2002 was not justified in the eyes of law---Taxation Officer had passed the order without confronting the assessee and had made the order in accordance with the previous history of the case without considering the fact that the legal position due to the promulgation of the Income Tax Ordinance, 2001 had been changed and the decision for the previous years could not be made basis for the year under review---Order of First Appellate Authority to the extent of levy of tax under S.80D of the Income Tax Ordinance, 1979 was vacated and order passed by the Taxation Officer was annulled---Appeal filed by the assessee on the issue was allowed while the appeal filed on the remaining grounds was dismissed being not passed by the assessee. (2001) 83 Tax 376; 1997 PTD 1555; PLD 1997 SC 582; 1993 PTD 69; 2006 PTD 2277; 2004 PTD 2479; 2005 PTD 2513; 2003 PTD 577; (1999) 80 Tax 241; 2001 PTD (Trib.) 2938; 2003 PTD (Trib.) 625; 1999 PTD (Trib.); 3892; 2001 PTD 678; 2001 PTD 2884; 2006 PTD (Trib.) 2325 and 2006 PTD (Trib.) 2060 ref. (b) Income Tax Ordinance (XLIX of 2001) S.239--- Income Tax Ordinance (XXXI of 1979), S.80D---Savings---Provisions of Income Tax Ordinance, 1979, in so far as these relate to computation of total income and tax payable thereon, shall apply as if the Income Tax Ordinance, 2001 had…

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