Law: Income Tax Ordinance, 1979

Section: 55.55(2),(3),59

(a) Income Tax Ordinance (XXXI of 1979)---S. 55(3)---Extension of date for filing of return---Central Board of Revenue could not take away, by issuing a Circular, the powers of extending the date of filing of return vested in the Assessing Officer by S; 55(3) of the Income Tax Ordinance, 1979 unless the law was 'got amended. (b) Income Tax Ordinance (XXXI of 1979)--- ----S. 55(2) & (3)---Return of total income---Self-Assessment Scheme--­`Due date'---Extension of---No doubt the Assessing Officer had been given power by S.55(3) -to allow extension to an assessee who was unable to file his return of income within the date specified under S.55(2) on his request, but the date extended under S.55(3) would not be called due date for the purpose of filing return of income under the ambit of Self-Assessment Scheme. (c) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 59 & 55(3)---C.B.R. Circular No.9 of 1993, dated 1-7-1993--C.B.R. Letter No. C. No.7(16) DT-1493, dated 25-7-1993, para. 1(a)--­Self-assessment---Assessment year 1993-94---Return filed within the extended date allowed by the Assessing Officer---Availability of benefit of Self-Assessment Scheme---Return filed by the assessee within date extended by the Assessing Officer did not make an 'assessee eligible to avail the benefit of Self-Assessment Scheme---Such return could not be deemed or considered to have been filed within `due date' because the expression "due date" means the date specified under S.55(2) and not the date extended by the Assessing Officer under S.55(3) of the Income Tax Ordinance, 1979. (d) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 59 & 55---Self-assessment---Conflict between the provision of S.55 of the Income Tax Ordinance, 1979 and Self-Assessment Scheme framed under S.59 of the Income Tax Ordinance, 1979---Effect---If there is such a conflict, the provisions of Self-Assessment Scheme in case of a taxpayer claiming eligibility under such Scheme would prevail on the general provisions of Income Tax Ordinance,, 1979. 1997 PTD (Trib.) 183 rel. (e) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 59 & 55(3)---Due date---Meaning---Expression "due date" means the date specified…

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