Law: Income Tax Ordinance, 1979

Section: 66A,59,59A,62,63,64,129,134

Income Tax Ordinance (XXXI of 1979)----Ss. 66-A, 59, 59-A, 62, 63, 64, 129 & 134---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Maintainability---Show-cause notice under S.66-A of the Income Tax Ordinance, 1979 for re-opening of return filed under Self-Assessment Scheme---Contention of assessee was that after filing such return, Authority did not pass within prescribed period any order thereon either under S.59(1) or S.59-A or Ss.62 & 63 of the Ordinance, thus such assessment stood completed and in the absence of any order prejudicial to the interest of Revenue, there was no occasion for commencing proceedings under S.66-A of the Ordinance-­Appeals filed before Appellate Authority and Tribunal were dismissed­ Validity---Record showed that return of assessee was finalized under S.59-A of the Ordinance at an amount higher than the declared income--­Assessment was erroneous and prejudicial to the revenue, whereas Tribunal had reduced the addition---No case was made out for exercise of Constitutional jurisdiction, which was primarily discre­tionary ---High Court dismissed the Constitutional petition in circum­stances. JUDGMENT The petitioner is being assessed to income-tax as an individual. He filed his return for the year 1985-86 under the Self-Assessment Scheme of the same year. According to the writ petition no order was passed in writing under section 59(1) of the Income Tax Ordinance, 1979 within the time prescribed, nor any order was passed under section 59-A or under sections 62 and 63 of the said Ordinance within the period prescribed in section 64 thereof. The assessment thus stood completed; that the IAC III proceeded under section .66-A and issued a notice to the petitioner on 9-6-1990. The proceedings proposed in the notice were resisted primarily on the ground that there is no order on record which could be termed erroneous and prejudicial to the interests of Revenue within the meaning of section 66-A of the said Ordinance. However, the assessment was…

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