Law: Income Tax Ordinance, 1979

Section: 65

(a) Income Tax Ordinance (XXXI of 1979)---S. 65---Additional assessment---No assessment in the field existing--­Initiation of proceedings under S.65 of the Income Tax Ordinance, 1979---Validity---No proceedings under S.65 of the Income Tax Ordinance, 1979 could be taken when there was neither an assessment nor a deemed assessment in the field. Muhammad Siddique v. CIT, Zone-A, Lahore 2001 PTD 1998 rel. (b) Income Tax Ordinance (XXXI of 1979)--- ----S. 65---Additional assessment---New taxpayer---Assessment year 1986-87---Initiation of proceedings under S.65 of the Income Tax Ordinance, 1979 far the assessment year 1982-83---Validity--­Proceedings against the assessee could not have been made under S.65 of the Income Tax Ordinance, 1979 for the assessment year 1982-83 when return for the year 1986-87 was filed as a new taxpayer. Muhammad Siddique v. CIT, Zone-A, Lahore 2001 PTD 1998. ORDER NASEEM SIKANDAR; J.---This is a case stated by the Lahore Bench of the Income Tax Appellate Tribunal under section 136(1) of the Income Tax Ordinance, 1979. The following questions of law have been referred by them:--- "(a) Whether on the facts and in the circumstances of the case the learned Income Tax Appellate Tribunal was justified -n observing that the amendment made through Finance Bill, 1937 in section 65 of the Income Tax Ordinance, 1979 was not applicable to the assessment proceedings for 1982-83 initiated under section 65 on 2-6-1988, when the amendment had come into force with effect from 1-7-1987? (b) Whether on the facts and in the circumstances of the case, the proceedings -for earlier years could be initiated under section 65 when the return for 1986-87 was filed as `new Tax Payer' claiming `Immunity from Total Audit'." 2. Learned counsel for the petitioner states and we will readily agree that question (b) needs to be answered in the negative. In a recent opinion expressed in C.T.R. No.345 of 1991 and a number of other reference in re: Muhammad Siddique v. CIT Zone-A, Lahore (2001 PTD 1998), this Court concluded that where no assessment had been framed in the earlier years only a notice under section 56 of the Income Tax Ordinance, 1979…

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