Law: Income Tax Ordinance, 1979

Section: 59,66,66A

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XXXI of 1979)----Ss. 59 & 66-A---Constitution of Pakistan (1973), Art. 199--Constitutional petition---Self-assessment---Cancellation of completed assessments and initiation of proceedings under S.66-A of Income Tax Ordinance, 1979 against assessee on account of filing returns in previous Circle despite change of business address---Validity---Revenue had denied concession of Self-Assessment Scheme to assessee, although in previous Circles, disputed returns had been accepted under same Scheme---When Revenue had once found assessee entitled to concession on fulfilling of legal requirements, then such concession could not be withdrawn for the only reason that returns had been filed in previous Circle---High Court accepted Constitutional petition and declared impugned proceedings to be without lawful authority. (b) Income Tax Ordinance (XXXI of 1979)--- ----S. 59---Self-Assessment Scheme---Object and scope---Such Schemes' not a bounty of State ---Assessee under such Schemes purchases concession as such Schemes are available to those, who pay more tax than one paid in previous year---Retrieval of such concession on far-fetched technicalities or vague allegations of concealment was unjustified---When retrieval is legally justified, then Revenue ought to exercise restraint, so that assessee may not lose trust in such Schemes---Statutory detailed scrutiny should be resorted to sparingly in order to restore confidence of assessee in Revenue and credibility of system. ORDER The petitioner is an assessee of the Income Tax Department since the year 199b-99. He has been filing his returns in Circle-13, Zone-A Lahore. It appears that despite change of business address from Gulberg to Model Town Lahore, he continued filing returns in that circle though his new business address was covered by Circle-16, Zone-B, Lahore. 2. The concerned I.A.C. Range-I Zone-A Lahore accordingly served upon him a show-cause notice under section 66-A of the late Income Tax Ordinance, 1979 and finally cancelled the three assessments for the years 1997-98, 1998-99, 1999-2000 which were earlier accepted under Self-Assessment Scheme in Circle-13 Zone-A. From the operative…

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