Law: Income Tax Ordinance, 1979

Section: 129,134,55,61

Income Tax Ordinance (XXXI of 1979)---Ss. 134 read with Ss. 55, 61, 129 & 134---Constitution of Pakistan (1973), Art. 199---Constitutional petition ---Assessee filed return of total income and after providing further information in response to notice issued under S.61 of the Income Tax Ordinance, assessment was completed by the Income Tax Officer ---Assessee challenged assessment order in first appeal and then in second appeal before Appellate Tribunal---While the appeal was pending before the Tribunal, Assessing Officer started assessment and issued notice to assessee, who replied that matter was pending before Tribunal---Assessing Officer proceeded to complete the assessment reiterating the earlier assessment order--­Validity---As the matter of first assessment was still pending before the Appellate Tribunal and Assessing Officer having been duly intimated of such fact Assessing Officer was duty bound to have waited for decision of the Tribunal---High Court accepted Constitutional petition with observations that Assessing Officer would wait for the decision of the Tribunal in the appeal of assessee and proceed further in the matter in accordance with the decision of the Tribunal. Mst. Inayat Begum v. Commissioner of Income-tax, Zone-B, Lahore 1985 PTD 375 and Commissioner of Income-tax, Bombay Presidency and others v. Khaim Chand Ram Das 1938 (V.I.6) ITR 414 rel. JUDGMENT The petitioner is an Advocate and an income-tax assessee as such. He filed a return of income for the year 1990-91 declaring a total income of Rs.96,650 as the matter was not covered by the Self-­Assessment Scheme, the petitioner was issued a notice under section 61 of the Income Tax Ordinance, 1979. He filed this wealth statement declaring ownership of 1/4th share in the 1st Floor of a property located at Mozang Road, Lahore. Further information was also provided. The assessment was completed by the Income Tax Officer at Rs.4,83,550. The order was passed -on 29-6-1993. The petitioner filed an appeal which was allowed by the Commissioner (Appeals) on 3-5-1995. The Commissioner concluded that the petitioner had not been provided a sufficient opportunity to explain while making the…

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