Law: Income Tax Ordinance, 1979

Section: 59,59(3)

(a) Income Tax Ordinance (XXXI of 1979)--S. 59-C.B.R. Circular No.4 of 2001, dated 18-6-2001, Para. 1.2, Note---Self-assessment---Assessment year 2001-2002---Income from house property---Condition regarding percentage increase in tax was not applicable if the income was derived only from house property. (b) Income Tax Ordinance (XXXI of 1979)--- ----S. 59---C.B.R. Circular No.4 of 2001, dated 18-6-2001, Para. 1.2, Note---Self-assessment---Assessment year 2001-2002---If income from property was less than the previous years or tax was not higher than the previous year, it was no disqualification---Makers of the Scheme had clearly and unambiguously directed to accept the income from property without any exception as declared. 2004 PTD (Trib.) 1470 rel. (c) Income Tax Ordinance (XXXI of 1979)--- ---S. 59---C.B.R. Circular No.4 of 2001, dated 18-6-2001, Para. 1.2, Note---Self-assessment---Assessment year 2001-2002---Income from house property---Increase in income to remain covered within the scheme of self-assessment---Validity---All taxpayers who had only one source of income that was from house property, need not increase this income to remain covered within the scheme of Self-Assessment---Assesse's income was entirely from property the condition precedent was to accept the return and then proceed under law and rules---Appellate Tribunal directed to accept the return under Self-Assessment Scheme. (d) Income Tax Ordinance (XXXI of 1979)--- ----S. 59(3)---C.B.R. Circular No.4 of 2001, dated 18-6-2001, Para. 1.2, Note---Self-assessment---Assessment year 2001-2002---Income from house property---Filing of return and acceptance of the case under Self-Assessment Scheme did not debar the department to look into inadmissible claims against property income---Department could always add back by invoking S.59(3) of the Income Tax Ordinance, 1979, legally inadmissible claim etc. ORDER KHAWAJA FAROOQ SAEED (CHAIRPERSON).---The petitioner in this case is the assessee and the grounds being relevant to the issue are mentioned as follows: That the return of appellant qualify under SAS as such the exclusive from SAS is illegal, consequently assessment under section 62 is illegal. *…

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