Law: Income Tax Ordinance, 1979

Section: 2,2(14),2(16)(b),2(24),9,11,15,56,62,65, SecondSched.,Cl.56,Cl.93,Cl.94

(a) Income Tax Ordinance (XXXI of 1979)--Ss. 65 & 56---Additional assessment---Where the assessment stood completed for the previous year a notice under S.65 of the Income Tax Ordinance, 1979 could be issued in case of escaped assessment or underassessment of income---When no assessment had been framed or deemed to have been framed in respect of any current or previous assessment year, notice under S.56 of the Income Tax Ordinance, 1979 was required to be issued to initiate assessment proceedings--No assessments were previously framed in the present case---Assessments framed for the year under consideration on the basis of notices issued under S.65 of the Income Tax Ordinance, 1979 were not maintainable in law---Assessment proceedings carried out by the Assessing Officer for the years without first acquiring the jurisdiction to initiate such proceedings through issuance of notice calling for the returns under the relevant provisions of law were void ab initio. 2001 PTD 1998 rel.(b) Constitution of Pakistan, 1973-------Arts. 165 & 165A---Power of Majlis-e-Shoora (Parliament) to impose taxes on the income of certain corporations etc.---Taxation or exemption---Manners of. Chairman District Council Rahim Yar Khan v. U.B.L. Rahim Yar Khan 1989 CLC 1397 rel.(c) Constitution of Pakistan, 1973-------Arts. 165 & 165A---Power of Majlis-e-Shoora (Parliament) to impose taxes on the income of certain Corporations etc.---Provincial Employees Social Security Institution---Income of---Exemption---Exemption under Article 165 of the Constitution from the Federal Taxation was not available in respect of the income of Provincial Employees Social Security Institution even if it was working under the management and control of the respective Provincial Government because of its falling under Article 165A of the Constitution. Chairman District Council Rahim Yar Khan v. U.B.L. Rahim Yar Khan 1989 CLC 1397 distinguished.(d) Income Tax Ordinance (XXXI of 1979)-------Ss. 9, 11, 15, 2(14), 2(16)(b), 2(24), 62 & Second Sched., Cls. (56), (93) & (94)---Constitution of Pakistan (1973), Arts. 165 & 165A---Provincial Employees Social Security Ordinance, (X…