Law: Income Tax Ordinance, 1979

Section: 55,59

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XXXI of 1979)-----Ss. 59 & 55---C.B.R. Circular No. 7 of 2002, dated 15-6-2002, para. 9(a)(ii)---Constitution of Pakistan (1973), Art.199---Constitutional petition---Self-Assessment Scheme once issued can be amended or extended---Such change or extension cannot be detrimental to the assessees after returns have been filed and a final and decisive step has been taken by the assessees in response to the scheme notified for the year---Availing the scheme by the assessee is optional and every assessee can file a return under S.55 of the Income Tax Ordinance, 1979 to be treated and assessed under the normal law---Such fact alone, however, does not justify the issuance of parameters of denial of scheme to the assessees individually or collectively after filing of returns---Guidelines issued by the authorities, in the present case, showed that para.9(a)(ii) of the Circular No.7 of 2002 (Self-Assessment Scheme) had been completely substituted---Revenue however, was totally silent as to why these guidelines could not be issued as part of para.9 of the Scheme simultaneously with the scheme or at least before filing of the returns---Shroud of uncertainty appeared to have deliberately been allowed to remain covering guidelines only in order to have unchecked discretion to select a case for total audit---Withholding of parameters or guidelines of selection of cases out of the scheme may not necessarily be mala fide, however, withholding of the guidelines till the filing of returns, did not appear bona fide either---State does not cheat the citizens---Revenue, therefore, was not correct in claiming that the purpose of the guidelines was to provide for impartiality and transparency---Selection of cases for process under normal law on the basis of such guidelines issued after filing of returns was improper---High Court accepted the constitutional petition and set at naught the selection of cases along with any super-structure raised on the basis of that notice including the framing of an assessment. W.P. No.9979 of 2003, dated 24-9-2003 fol. JUDGMENT NASIM SIKANDAR, J.---In this constitutional petition following prayer has been made:-- "Under the…

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