Law: Income Tax Ordinance, 1979

Section: 62,64

(a) Income Tax Ordinance (XXXI of 1979)---S. 64---Limitation for assessment---Service of order---Assessee contended that assessment order could not be taken as passed within time mentioned in S.64 of the Income Tax Ordinance, 1979 as the same was served within such limitation period---Service of order was to be made within the prescribed time under S.64 of the Income Tax Ordinance, 1979 as making of an order under statutory provisions means that the order must be communicated to the party affected by such order within said period of limitation---Validity---Contention of assessee that assessment order had been hit by limitation due to non-service of order within the stipulated time under S.64 of the Income Tax Ordinance, 1979, was valid---Appellate Tribunal, declared the order as null and void by agreeing with the contention of the assessee and did not dilate upon the issues emanating from such order---Appeal of assessee was accepted and that of department dismissed being legally not maintainable. I.T.A. No.6288/LB of 1999 rel. (b) Income Tax Ordinance (XXXI of 1979)---S. 62---Assessment on production of accounts, evidence etc.---Unsigned assessment order, its validity---Assessee contended that assessment order had not been signed by the Assessing Officer and he had only signed the notice of demand---Validity---Principle---Such Assessment should have been cancelled by the First Appellate Authority being illegal and declared results should have been accepted instead of reduction in sales---Department had not denied the fact that order was unsigned but pleaded that signed notice of demand was available on record which was enough to justify the framing of assessment---Validity---Notice of demand and IT 30 Form would get a legal shape only after passing of an order---Putting signature by the Assessing Officer on the order and his seal was sine qua non of an order but notice of demand and IT 30 Form were to be backed by a proper signed order---In the closing sentence of the assessment order it was specifically given as "assessed as per IT 30 issued demand notice and challan"---Assessing Officer was required to order for issuing copy of order as thereafter signature…

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