Law: Income Tax Ordinance, 1979

Section: 59,61,62

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XXXI of 1979)----Ss. 59, 61 & 62---Constitution of Pakistan (1973), Art. 199--Constitutional petition---Framing final assessment order during currency of injunctive order---Petitioner challenged order of selection of his case for detailed scrutiny---High Court while adjourning hearing to 12-3-2001 directed respondent not to pass final order in the meanwhile--Case thereafter came up for hearing on 19-4-2001, but was adjourned for a date in office---Assessing Officer on 30-6-2001 framed final assessment---Validity---Interpretation of Assessing Officer that injunctive order remained in currency only till 12-3-2001 was not acceptable---Being a case of an individual, drawing income from salary, there was no urgency in the case---Framing of final assessment order before expiry of Constitutional petition fixed by Art. 199 of the Constitution was, thus, an exercise in futility---High Court set aside assessment order framed under S.62 of Income Tax Ordinance, 1979. (b) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 59 & 61---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Self-assessment---Selection of case for detailed scrutiny---Validity---Revenue could not show exact reason for denying concession of Self-Assessment Scheme to petitioner---After issuance of Self-Assessment Scheme for year 1998-99, Central Board of Revenue had issued Circular No. 16 of 1998 specifying certain categories of assessees whose cases were to be selected for special audit---Issuance of such Circular almost 5/6 months after. issuance of Self-Assessment Scheme was totally unjustified as same was an attempt to trap unwary assessees---All categories of assessees given in such Circular ought to have, been informed- well before filing of return under Self-Assessment Scheme that they would not be allowed to avail concession---Issuance of such Circular nullified part of the Scheme---Case of petitioner had been taken up against Scheme, which was illegal exercise of discretion vested in Revenue---High Court accepted Constitutional petition and declared impugned order to be illegal. ORDER Through this Constitutional Petition,. the petitioner, an…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492