Law: Income Tax Ordinance, 1979

Section: 55,59

Income Tax Ordinance (XXXI of 1979)----S.59---Self-Assessment Scheme---Change in or extension of Scheme after its announcement and filing of returns by the assessee---Scope and Validity---Availing of Self-Assessment Scheme was though optional for the assessee, but such fact would not justify the department for issuance of parameters of denial of Scheme to assessee individually or collectively after filing of returns---After filing of return by the assessee and taking final and decisive step in response to the Scheme notified for the year, department could not make change or extend the Scheme detrimental to the assessee---Principles. JUDGMENT NASIM SIKANDAR, J.---In this Constitutional petition following prayer has been made:--- "In the light of above submissions, it is prayed that the guidelines issued by respondent No.1, the show-cause notice issued by respondent No.2 vide No.104/2002-2003, dated 27-12-2002 and subsequent order, dated 31-1-2003 setting apart the case of the petitioner for total audit, may very graciously be held illegal, unjustified, unwarranted and uncalled for on the basis of judgment already made by the Hon'ble Court vide 2004 PTD 1. " 2. It is the case of the petitioner that self assessment scheme for the year 2002-2003 was announced by the Revenue on 15-6-2002 while the return in this case filed on 30-9-2002. However, guidelines for selection of cases out of the scheme were issued by the Revenue on 17-12-2002. 3. In this situation, learned counsel submits and I will agree that the principles evolved with respect to the scheme for the assessment year 2002-2003 in Writ Petition No.9979 of 2003, dated 24-9-2003 are equally applicable to the said assessment scheme in hand. Para. 23 of that order reads as under:--- "23. Although I am not in agreement with the arguments of the petitioners that a scheme once issued could neither be amended nor extended as an exercise of one time delegated power, yet I am in agreement that such change or extension cannot be detrimental to the assessees after returns had been filed and a final and decisive step had been taken by the assessees in response to the scheme notified for the year. It is correct that…

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