Law: Income Tax Ordinance, 1979

Section: 13,61,62,66(1),66(1)(c),136,136(5),148,1 56

Law: Civil Procedure Code (V of 1908)

Section: 98

THIS ORDER PASSED BY: S. HASAN IMAM, JUDICIAL MEMBER:------------- By this order, we would prefer to conclude the above captioned rectification applications moved on behalf of the assessee for rectification of the order, dated 19-3-2002 passed in I.T.As. Nos.635 and 654/KB of 2000-2001 (Assessment years 1989-90 and 1990-91). 2. The grounds taken for recalling the above said orders declaring the reassessment framed in violation of the provision of section 136(5) of the Income Tax Ordinance, 1979 and being barred by limitation, are hereunder: "That as required under section 136(5) of the Income Tax Ordinance, 1979 before substitution by Finance Ordinance, 2000, no copy of order passed by the Hon'ble High Court of Sindh was sent by the Registrar High Court of Sindh to the ITAT and no order was passed by the Registrar of this Tribunal to dispose of the case conformably to such judgment, therefore, the proceedings in the matter in respect of assessment years 1989-90 and 1990-91 after 30-6-1999 by the DCIT is ab initio ovoid and the so-called assessments are without jurisdiction/ barred by limitation. . 3. The brief facts derived from the case file are that original orders were framed under section 62 of the Income Tax Ordinance, 1979, and thereafter orders were passed on 31-5-1993 under section 65 by making addition under section 13 on the basis of information. The asscssee, being aggrieved preferred appeals before the learned CIT(A), which were dismissed vide order, dated 28-12-1996. The assessee being still aggrieved preferred appeals before the ITAT. Orders were set aside vide order, dated 19-7-1997. The department against the said orders, dated 19-7-1997 moved Income Tax Appeals Nos. 314 and 315 of 1997 before the Hon'ble High Court of Sindh which were dismissed by the Division Bench Observing hereunder: "In view of the law laid down in the Commissioner of Income Tax, Central Zone B' Karachi v. Messrs Electronic Industries Ltd. 1988 PTD 111, this appeal is not maintainable. Accordingly it is dismissed." 4. Under these circumstances, Assessing Officer issued fresh notices under section 61 of the Income Tax Ordinance, 1979 in compliance to orders passed by the…

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