Law: Income Tax Ordinance, 1979

Section: 143,66A,80C,143B,59A

(a) Income Tax Ordinance (XXXI of 1979)---Ss. 66-A, 80-C, 143-B & 59-A---Power of Inspecting Additional Commissioner to revise. Deputy Commissioner's order---Statement under S. 143-B of Income Tax Ordinance, 1979 was filed---IT-30 and notice of nil demand was issued under S.59-A of the Income Tax Ordinance, 1979---.No source for investment for purchase of plot, vehicle and bungalow was explained by the assessee---Inspecting Additional Commissioner cancelled the assessment ---Assessee contended that invoking of provisions of S.66-A of the Income Tax Ordinance, 1979 was wrong as there was no order in- the field---Assessment could be made only on the basis of .return filed and, in the present case no return had been filed and order made was invalid which could not be cancelled---Validity---Inspecting Additional Commissioner had proposed to cancel the order passed under S.59-A of the Income Tax Ordinance, 1979 whereas in fact there was no such order-Inspecting Additional Commissioner had proceeded on the basis of presumptive provision in S.80-C of the income Tax Ordinance, 1979 which provides that an order under S.59-A shall be deemed to have been passed and such order could not be equated with an actual order for invoking jurisdiction under S.66-A of the Income Tax Ordinance, 1979-Order of the Inspecting Additional Commissioner was cancelled by the Tribunal in the circumstances. 2000 PTD 2193 and 1998 PTD 1201 rel. (b) Income Tax Ordinance (XXXI of 1979)--- ----S. 66-A---Power 'of Inspecting Additional Commissioner to revise Deputy Commissioner's order---Evasion of tax---Disregard of provision of law---Evasion or any lapse on the part of the assessee did not provide licence to the Inspecting Additional Commissioner to disregard the provisions of law. ORDER INAM ELLAHI SHEIKH (CHAIRMAN). ---By this consolidated order we proceed to decide two appeals of an income-tax assessee against two separate orders of the learned I.A.C. of Income-tax, Range-II, Zone-A, Karachi both, dated 12-12-2000 recorded under section 66-A of the Income Tax Ordinance, 1979 (hereinafter called - the 1979 Ordinance). 2. The relevant facts in brief are that the assessee derived income from…

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