Law: Income Tax Ordinance, 1979

Section: 62,65,59

[Income Tax Ordinance (XXXI of 1979)]....Sections 62, 65 & 59A---Assessment on production of accounts, evidence etc.---Cancellation of assessment order passed under Ss.62/65 of the Income Tax Ordinance, 1979 on the grounds that assessments framed under Income Tax Ordinance, 1979 after enforcement of Income Tax Ordinance, 2001 were to be opened/rectified/modified under. the provisions of Income Tax Ordinance, 2001 and not under provisions of Income Tax Ordinance, 1979; that prescribed notices clearly showed that Taxation Officer ticked two different clauses which meant that Taxation Officer was not sure with regard to the fact that it was case of under assessment or of escaped assessment; that there was no assessment order in writing which may be rectified assessments were completed under S.59A of the Income Tax Ordinance, 1979 and that no order was passed before 30-6-2001 and 30-6-2002 as provided under S.59(4) of the Income Tax Ordinance, 1979---Order if any, passed on 31-1-2003 was nullity in law and superstructure built was to fall down for want of jurisdiction---Appellate Tribunal held that reasons given by the First Appellate Authority were in accordance with law and result of placing reliance on the decisions of Appellate Tribunal as well as that of superior Court---Order of First Appellate Authority was not interfered by the Appellate Tribunal and appeals of the Department were dismissed. C.P. No. 702-L/2003 rel. 1997 PTD 47 and 2006 PTD (Trib.) 66 ref. ORDER JAWAID MASOOD TAHIR BHATTI, JUDICIAL MEMBER.---Through these two appeals, appellant/department has objected to the consolidated impugned order of the learned CIT(A), dated 1-12-2007 for the assessment years 2000-2001 and 2001-2002 on the following common grounds:-- "(1) That the decision of the CIT(A) is contradictory itself as at one place the CIT(A) held that assessment was framed under section 59A whereas on the other hand that no assessment was available. (2) That the CIT(A) erred to ignore the decision of apex Court of Pakistan in C.P. No. 702-L/2003 wherein it has been held that even non-mentioned of sub-clause shall not vitiate the whole assessment proceedings. (3) That the CIT(A) was not…

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