Law: Income Tax Ordinance, 1979

Section: 59,59(1),61,62,80,80D,134,156

Income Tax Ordinance (XXXI of 1979)-----Ss. 59, 61, 62, 80-D, 134 & 156---Filing of return under Self-Assessment Scheme---Selection of case for total audit---Exclusion of return from purview of Self-Assessment Scheme---Plea of assessee was that his return qualified for Self-Assessment Scheme and its selection for total audit could not alter the factum of acceptance of return under Self-Assessment Scheme---Plea of Department, on the other hand, was that after selection for total audit, the return was excluded from purview of Self-Assessment Scheme' for assessment under S. 62 of Income Tax Ordinance, 1979 and that Assessing Officer was correct in charging tax under S.80-D of Income Tax Ordinance, 1979---Plea of Department was reasonable because relevant Notification was effective for non-application of S.80-D of Income Tax Ordinance, 1979 when return qualified for Self-Assessment Scheme and accepted under S.59(1) of the Ordinance---Scope of Scheme was, however, limited to Self-Assessment Scheme and if Scheme provided that return which qualified under Self-Assessment Scheme, would be selected for total audit, same, after selection would go out of ambit of Self-Assessment Scheme and all the provisions of law in case of normal assessment would be applicable to all such assessments, in circumstances and it was not legally possible to assess under normal law and instead of charging under normal law to charge under Self-Assessment Scheme---Even otherwise to ask assessee to pay further Tax and to amend his return under Self-Assessment Scheme was also not legally possible---Present case having been selected for total audit and assessment in consequence thereof was carried under S.62 of Income Tax Ordinance, 1979, the levy of minimum tax under S.80-D of Income Tax Ordinance, 1979 on turnover was legal---Finding of Commissioner of Income Tax (A) that return in fact qualified for Self-Assessment Scheme, and that there remained no question of application of S.80-D of Income Tax Ordinance, 1979, had no merit---Once return was selected for total audit, it would go out of ambit of S.59(1) of Income Tax Ordinance, 1979---Sufficient reason in circumstances, was available to…

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