Law: Income Tax Ordinance, 1979

Section: 129,22(a),129(2)

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XXXI of 1979)].....S. 22(a) Constitution of Pakistan (1973), Art. 199 Constitutional petition Scope Maintainability Income from sales of ice cream -Estimation of declared sales at Rs.1,27,75,000 against income of Rs.27,64,000 as assessed in the preceding year Assessee alleged such abnormal increase shown in its sales to be mala fide and illegal -Validity Issue as to whether there was any material to enhance declared sales, could not be gone into in Constitutional jurisdiction -Assessee might have valid objection against abnormal increase in sales in year in question, particularly when sales in preceding years had been determined at Rs.33 lacs after detailed probe Effect of history of assessee and its impact on subsequent years could properly be considered by appellate forums provided under Income Tax Ordinance, 1979 Mere fact that estimation of sales in year in question indicated abnormal increase, when compared with preceding years, would not by itself make assessment order mala fide or without jurisdiction High Court dismissed Constitutional petition. (b) Income Tax Ordinance (XXXI of 1979) --- --------S. 129(2) Exercise of right of appeal on payment of admitted liability and 15% of demand raised in assessment order Validity -Such condition was neither unreasonable nor confiscatory in nature nor impossible, to be complied with Purpose of such condition is to check filing of frivolous appeal and ensure smooth recovery of assessed tax Liability becomes crystallized after assessment and generally its quantum is contested and debated at appellate forums Fulfillment of such condition had neither abridged exercise of right of appeal nor made same illusory Income Tax Ordinance, 1979 being a complete Code provides for refund of amount overpaid and its adjustment No question of extreme hardship would arise on fulfilling such condition. Messrs Chenab Cement Product (Pvt.) Ltd. v. Banking Tribunal, Lahore PLD 1996 Lah. 672 and Messrs Sonia Silk, 108 Anarkali v. The Central Board of Revenue 2001 PTD 1789 ref. Messrs Elahi Cotton Mills Ltd. and others v. Federation of Pakistan PLD 1997 SC 582 rel. (c) Income Tax Ordinance (XXXI of 1979) -- S.…

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