Law: Income Tax Ordinance, 2001

Section: 114(1),120(1)(b),120(3),177(1)

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XLIX of 2001)----Ss. 114(1), 120(1)(b)(3) & 177(1)---Central Board of Revenue's Circular No.5 of 2003, dated 30-6-2003---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Return under "Universal Self Assessment Scheme"---Issuance of notice selecting return for audit without first hearing assessee---High Court in view of principles laid down in Ch. Muhammad Hussain's case (2005 PTD 152) accepted constitutional petition and set aside impugned notice declaring same to be without lawful authority while observing that Commissioner of Income Tax could initiate proceedings afresh after meeting legal requirements. Ch. Muhammad Hussain v. Commissioner of Income Tax 2005 PTD 152 fol. JUDGMENT SYED HAMID ALI SHAH, J.---Six constitutional petitions, bearing No.5673-2005 titled. "Welcon Chemicals (Pvt.) Ltd. v. The Central Board of Revenue and 3 others", Writ Petition No.8934 of 2005 titled "Messrs Ittfaq Sugar Mills Ltd. v. Central Board of Revenue and 4 others", Writ Petition. No.8186 of 2005 titled "United Industries Ltd. v. Central Board of Revenue and 2 others", Writ Petition No.8376 of 2005 titled "Muhammad Nadeem v. Federation of Pakistan and 4 others", Writ Petition No.9783 of 2005 titled "Aslam Textile Mills Ltd. v. Central Board of Revenue and 2 others" and Writ Petition No.10850 of 2005 titled "Messrs Continental Travels v. Federation of Pakistan and 4 others" have been filed by various assessees who filed their return under section 114(1). As common question of law is involved in all these petitions, therefore, these petitions are heard together and this judgment will dispose of all of them. 2. The petitioners have filed the Income Tax Returns under Universal Self Assessment Scheme, read with Section 114(1), of the Income Tax Ordinance, 2001. The writ petitioners' Tax Returns, are assessment orders under the provisions of Clause (b) of Subsection (1) of section 120 of the Ordinance, 2001. Since no notice under section 120(3) of the Ordinance, 2001 was issued to the petitioners; therefore, the return submitted by petitioner attained the status of assessment order for all intent and purpose. Central Board of Revenue…

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