Law: Income Tax Ordinance, 1979

Section: 65,59B&13(1)(aa)

Income Tax Ordinance (XXXI of 1979)-----Ss. 65, 59-B & 13(1)(aa)---C.B.R. Circular No. 14 of 1998, dated 14-9-1998---Additional assessment---Assessment tinder the Simplified Procedure for Assessment ---Finalization of assessment under S.59-B of the Income Tax Ordinance, 1979---No formal order for re-opening of assessment---Addition under S.13(1)(aa) of the Income Tax Ordinance, 1979---Validity---Assesrsment framed was not sustainable in the eye of law for numerous defects---Order passed by the First Appellate Authority was vacated and assessment framed was annulled by the Appellate Tribunal for the reasons; firstly that the proceedings concluded under S.59-B of the Income Tax Ordinance, 1979 were not actionable under S.65 as there was no mention of any proceedings under S.59-B in S.65 of the Income Tax Ordinance, 1979, so the proceedings in the case were beyond the scope of S.65 of the Income Tax Ordinance., 1979 which were void ab initio secondly there was no written assessment order, as the subject had the right to know the defects necessitating the re-opening his reassessment for assessment, which was not possible when there was no written order; thirdly proceedings were hit by the limitation as nowhere in the assessment order for the impugned year, it had been mentioned that same were initiated as per directions of the First Appellate Authority on the conclusion of appeals at the first round but no direction had been given for proceeding against the appellant/assessee for the impugned year; fourthly issue regarding the impugned assessment order was nor pending at the first round of appeal, therefore, any findings thereon were of no relevance and lastly that even on merits of the case the Assessing Officer had rejected the declared cost without any plausible reasons. 2002 PTD 1530; 1993 PTD (Trib.) 1336 and 2003 PTD (Trib.) 1167 rel. ORDER EHSAN-UR-REHMAN, JUDICIAL MEMBER---Through the titled appeal the appellant/assessee has assailed the order dated 5-4-2003 passed by the learned CIT/WT(A) Zone-IV, Lahore. The learned First Appellate Authority has upheld the initiating of proceedings under section 65 as legal, secondly issuance of notice under section…

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