Law: Income Tax Ordinance, 1979

Section: 136,156

(a) Income Tax Ordinance (XXXI of 1979)---S.136---Appeal to High Court---Self-Assessment Scheme---Questions which primarily revolved around the eligibility of an assessee to avail Self-Assessment Scheme in a particular year were declined by the High Court. (b) Income Tax Ordinance (XXXI of 1979)--- ----S. 136---Appeal to High Court---Question of law involving substantial legal controversy---Questions framed were neither of law nor any substantial legal controversy was involved between the Revenue and the assessee---High Court declined to answer the same. The Lungla (Sylhet) Tea Co. Ltd. v. Commissioner of Income­tax, Dacca Circle, Dacca 1970 SCMR 872 rel. (c) Income Tax Ordinance (XXXI of 1979)--- ----5.156---Rectification ui mistake---If the Tribunal ignored the provisions of a Circular while holding the assessee to be eligible in terms thereof, the Department can approach 'the Tribunal under S.156 of the Income Tax Ordinance, 1979 for rectification. JUDGMENT NASIM SIKANDAR, J.---This further appeal under section 136 (since amended) of the Income Tax Ordinance, 1979 assails an order of the Lahore Bench of the Income-tax Appellate Tribunal recorded on 13-5-1998. 2. The assessee-respondent is an individual and derives income from sale of cloth. For the assessment years 1995-96 and 1996-97 the Assessing Officer framed a common assessment order on 16-4-1997 after estimating his sales and subjecting them to a rate of 15%. 3. Learned C.I.T. (Appeals) on 24-7-1997 reduced the estimated income in the two years involved from Rs.1,55,000 and Rs.1,84,500 respectively to Rs.1,00,000 and.Rs.14,000. 4. On further appeal the learned Tribunal by way of impugned order found that 'the assessee fulfilled the requirements of Self ­Assessment Scheme notified for the year 1996-97 through Circular No.4/96 dated 1-7-1996. Therefore, the return filed for'the year 1996-97 was directed to be accepted. As far the assessment year 1995-96 it was partly agreed that the assessee had worked for only one month i.e. June, 1995 and therefore, the assessment as framed appeared harsh which was made only after one default in appearance. Therefore, the assessment in the year 1995-96 was set aside…

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