Law: Income Tax Ordinance, 1979

Section: 136,65,136(2),59

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XXXI of 1979)---Ss. 65 & 136(2)---Constitution of Pakistan (1973), Art. 199--­Constitutional petition---Maintainability---Reopening of assessment--­Show-cause notice---On the allegation of escapement of income tax, the Assessing Officer issued notice to the assessee under S.65 of the Income Tax Ordinance, 1979----Contention of the assessee was that the show-cause notice dated 27--6--1991, regarding refiling of return for the assessment year 1985-86 was without lawful authority ---Validity--­Question of law arising out of the order of Appellate Tribunal, could be referred to High Court and in case of refusal by the Tribunal to make a reference, the petitioner could approach High Court under S.136(2) of Income Tax Ordinance, 1979---Instead of approaching the Revenue forums or to satisfy the Assessing Officer, and to explain his position that he had not concealed any income or property from the Revenue, the assessee had by passed all the forums prescribed under the law---High Court declined to interfere with the show-cause notice issued to the assessee-Constitutional petition was dismissed in circumstances. Edulji Dinshaw Limited v. Income-tax Officer PLD 1990 SC 399; Re: Commissioner of Income-tax Companies-II and another v. Hamdard Dawakana (Waqf) Karachi PLD 1992 SC 847; Al-Ahram Builders (Pvt.) Ltd. v. Income Tax Appellate Tribunal 1993 SCMR 29 and Messrs Amin Textile Mills (Pvt.) Limited v. Commissioner of Income-tax and 2 other 2000 SCMR 201 distinguished. Be Be Jan Pakistan (Pvt.) Limited, Faisalabad v. The I.A.C. of Income-tax of Companies Range-VI, Faisalabad and 3 others 2002 PTD 208 ref. (b) Income Tax Ordinance (XXXI of 1979)---S.59---Self-Assessment Scheme of 1985, Note 7---Return under Self-Assessment Scheme---Applicability---Where return of income was accepted under immunity provisions, Note 7 of Self-Assessment Scheme issued by Central Board of Revenue through Circular would be applicable. (c) Income Tax Ordinance (XXXI of 1979)---S.59---Constitution of Pakistan (1973), Art. 199(4A)---Constitutional petition---Interim injunction--Self-assessment --- Contention of the assessee was that due to interim injunction, the…

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