Law: Income Tax Ordinance, 1979

Section: 136,65,61,58(1),13(1)(d)

Income Tax Ordinance (XXXI of 1979)--- ----Ss.65 & 136---Appeal to High Court---Maintainability---Disputed question of fact---Service of notice under S.65 of Income Tax Ordinance, 1979---Authorities, after finalization of assessment, issued notice under S.65 of Income Tax Ordinance, 1979, which was served through affixation and ex parte assessment was framed against the assessee---Appeal filed by assessee was allowed by Commissioner Income Tax (Appeals) on the ground that notice was not served upon the assessee---Order passed by Appellate Authority was maintained by Income Tax Appellate Tribunal---Plea raised by authorities was that notice under S.65 of Income Tax Ordinance, 1979, was duly served upon assessee---Validity---Factum of service of such notice or otherwise was a question of fact and could not be adjudicated upon by High Court while exercising jurisdiction under S.136 of Income Tax Ordinance, 1979---No question of law arose requiring expression of opinion by High Court---Appeal was dismissed in circumstances. ORDER This appeal under section 136 of the Income Tax Ordinance, 1979 arises from the order of the Tribunal, dated 1-12-1998 whereby the appeal filed by the Department was dismissed. 2. Brief facts leading to the filing of this appeal are that the original assessment of the respondent assessee for the year 1988-89 was finalized on 30-6-1991. The said proceedings were provisionally dropped and filed. Subsequently the Department on receiving information that respondent assessee had also received certain rental income allegedly issued notices under section 65 of the Income Tax Ordinance, 1979 which were allegedly served through affixation. Subsequently notice under sections 61/58(1) of the Income Tax Ordinance, 1979 was also issued. Eventually ex parte assessment was framed against the assessee by adding the alleged rental income as well as the additions under section 13(1)(d) of the Income Tax Ordinance, 1979. Aggrieved the assessee filed an appeal whereupon the CIT(Appeals) cancelled the order on the ground that the notice under section 65 of the…

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