Law: Income Tax Ordinance, 1979

Section: 5,65,59(1),62

Law: Partnership Act, 1932

Section: 4

(a) Income Tax Ordinance (XXXI of 1979)-----S.5---Jurisdiction of Income-tax Authorities---Assistant Commissioner of Income Tax at K was stopped by the Deputy Commissioner of Income fat at F not to frame the assessment of Association of Persons at K, even after the completion of such assessment by the Assistant Commissioner of Income Tax of K---Validity---Deputy Commissioner of Income Tax F had proceeded against law---Section 5 of the Income Tax Ordinance, 1979 provided that Deputy Commissioner of Income Tax at F was bound to refer the matter to higher Authorities but he did not do so and took up the case on his own behalf and violated established law in careless manner---Deputy Commissioner of Income Tax F was not justified to usurp the jurisdiction of the Assistant Commissioner of Income Tax K without referring the matter to higher Authorities---Even the jurisdiction was usurped after the assessment had been finalized--¬By doing so he had exercised the appellate powers which were not vested in and such-like action on his behalf was null and void. PLD 1982 SC 135 ; 1993 PTD (Trib.) 266 and PLD 1990 SC 1070 rel. (b) Partnership Act (IX of 1932)--- ----S. 4---"Partnership", "partner", "firm and "firm name"--¬Definitions ---Equal capital contribution not a condition---Section 4 of the Partnership Act, 1932 does not require that while entering into partnership agreement every partner must have to contribute equal share of capital or have a voice in the management of business proportionate to his capital contribution---Partnership deed executed in presence of witnesses cannot be discarded by the Assessing Officer merely on whims and surmises. (c) Income-tax--- ----Evidence---Remarks that "nowadays nobody is ready to trust upon anybody" is merely assumption and nothing else which cannot be considered as evidence. (1962) 5 Tax 126 (Trib.) and PLD 1951 Dacca 56 rel. (d) Income Tax Ordinance (XXXI of 1979)--- ----S. 65---Additional assessment---Reopening of assessment on the ground that assessee was doing octroi business while the assessee denied the conduct of such octori business ---Validity---Assessee was dealing in scrap commission and there was absolutely no…

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