Law: Income Tax Ordinance, 1979

Section: 13(1)(a),13(1)(aa),13(1)(b),13(1)(c),13( 1)(d),50,50(4)(a),52,61,65

(a) Income Tax Ordinance (XXXI of 1979)----Ss. 52 & 61---Liability of person failing to deduct or pay tax---Prescription of limitation for finalization of assessment---Validity---Appellate Tribunal had not prescribed any limitation for finalisation of an order under S.52 of the Income Tax Ordinance, 1979---tribunal had only brought to the attention of all concerned the provision of S.61 of the Income Tax Ordinance, 1979, under which books of accounts could be inspected within a period of three years prior to the income year and tits was only an interpretation of the statutory provision obtaining in tile books. (b) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 61 & 52---Notice- for production of books of accounts etc.---Assessing Officer cannot determine the extent of supplies received by assessee liable to withholding tax if he cannot lay hands to the books of accounts for the relevant period. (c) Interpretation of statutes--- ---- Limits placed on interpretation--Notwithstanding the fact that the Courts were not legislators, however, while interpreting provisions of law a reasonable limitation on the basis of supporting legal provisions could always be highlighted. (d) Income Tax Ordinance (XXXI of 1979)--- ----S. 52---Liability of persons failing to deduct or pay tax---Assessee in default---Notice---Notice for one year---Limitation---Proceedings for the previous years on the basis of same notice---Validity---Notice was issued on 29-5-1991 but proceedings were not continued on the basis of the same---Record did not disclose as to whether the same was withdrawn or not---Order of holding assessee in default, dated 8-2-1999 was for the assessment year 1995-1996 only---Subsequent proceedings for the assessment years 1991-1992 to 1994-95 could not be considered as continuation of the said order---Such notice by no means was in field for the purpose of such assessments. (e) Income Tax Ordinance (XXXI of 1979)----- ----S. 65---Additional assessment---Definite information ---Meanings---Words "definite information" have only covered something definite which creates a reason to believe that the income had been assessed---Any estimate gossip, surmise or reasons…

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