Law: Income Tax Ordinance, 2001

Section: 114(1),120(3),177(1),120(5),120

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XLIX of 2001)----Ss.114(1), 120(3) & 177(1)---Constitution of Pakistan (1973), Art.199---Constitutional petition---Universal Self-Assessment Scheme---Selection of case for audit---Failure to give statutory notice ---Assessee filed his income tax returns under, S.114(1) of Income Tax Ordinance, 2001, and without issuance of notice under S.120(5) of Income Tax Ordinance, 2001, authorities selected his case for audit---Validity---Commissioner of Income Tax could proceed against any person but while doing so he had to mention the clause of S.177(1) of Income Tax Ordinance, 2001, under which he proposed to proceed and at the same time, he had to give reasons for the action against assessee because his assessment order was to be reopened and declaration in return was to be scrutinized, which was an order adverse to the provisions of S.120 of Income Tax Ordinance, 2001---Notice issued by income tax authorities was declared to be illegal, void and passed/issued without lawful authority and of no legal effect and was set aside---Commissioner of Income Tax, could initiate proceedings afresh after meeting the legal requirements---Constitutional Petition was allowed accordingly. Ch. Muhammad Hussain v. Commissioner of Income Tax 2005 PTD 152 fol. JUDGMENT SYED HAMID ALI SHAH, J.---Two constitutional petitions, bearing No.W.P.17269 of 2005 titled Messrs Mustafa Food Industries (Pvt.) Ltd. v. Taxation Officer of Income-tax Audit-III, Companies Zone-I and others" and W.P. 17901 of 2005 titled "Messrs Crescent Software Products (Pvt.) Ltd. v. Federation of Pakistan and 4 others" have been filed by the assessees who filed their return under section 114(1). As common question of law is involved in both these petitions, therefore, these heard together and this judgment will dispose them of. 2. The petitioners have filed the Income Tax Returns under Universal Self-Assessment Scheme, read with section 114(1) of the Income Tax Ordinance, 2001. The writ petitioners' Tax Returns are assessment orders under the provisions of clause (b) of subsection (1) of section 120 of the Ordinance, 2001. Since no notice under section 120(3) of the Ordinance, 2001 was…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492