Law: Income Tax Ordinance, 2001

Section: 239,239(2)

Law: Income Tax Ordinance, 1979

Section: 56

(a) Income Tax Ordinance (XXXI of 1979)--- ----S. 56---Income Tax Ordinance (XLIX of 2001), S.239(2)---Notice for furnishing return of total income---Savings---Assessment years 1998-99 and 1999-2000---Assessee contended that assessing authority erred in law while assuming jurisdiction by invoking S.56 of the Income Tax Ordinance, 1979 for the reason that no proceedings were pending and S.56 of the Income Tax Ordinance, 1979 was not saved by S.239(2) of the Income Tax Ordinance, 2001---Validity---Section 56 of the Income Tax Ordinance, 1979 though a procedural/machinery section had not been saved in S.239 of the Income Tax Ordinance, 2001---Courts never allow to dig out anything by peeping into the mind of the legislature whether something was missing---Mentioning of phrase "in accordance with the procedure specified in S.59...." would show that the word procedure mentioned in S.239 of the Income Tax Ordinance, 2001 was to be relied upon once application of S.59 etc. had come into play---Section 56 of the Income Tax Ordinance, 1979 was to be invoked by the Assessing Officer before he embarked upon making assessment under the provision of law mentioned in S.239(2) of the Income Tax Ordinance, 2001---Section 239(4) of the Income Tax Ordinance, 2001 made it abundantly clear that only the proceedings pending on or before 30-6-2002 could be continued under the Income Tax Ordinance, 1979; this was very much on record that no proceedings were pending on 30-6-2002 and for that reason proceedings could only be initiated through invocation of machinery provision provided for under the Income Tax Ordinance, 2001---If there was any ambiguity in interpretation of any provision of law, the interpretation favouring the assessee could be adopted---Proceedings commenced by issuance of notice under S.56 of the Income Tax Ordinance, 1979 were coram no judice and unsustainable in the eyes of law---If at all proceedings were to be started, those ought to have been commenced by issuance of notice under S.114 of the Income Tax Ordinance, 2001---Order passed by the First Appellate Authority was vacated and proceedings initiated through issuance of notice under S.56 of the Income Tax…

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