Law: Income Tax Ordinance, 1979

Section: 34,35,36,37,38,50,53,54,55,59,65(1),165, ThirdSched.

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XXXI of 1979)---S.59---Self-Assessment Scheme---Object and rationale behind the Self-Assessment Scheme. The aim of the Self-Assessment Scheme was to structure discretion and to encourage people to come forward with their declarations voluntarily. The purpose of Self-Assessment Scheme was to encourage the taxpayers to make contribution towards the State efforts in running the Government and other related State machinery more willingly than it used to be under the normal assessment scheme. One purpose was to save an honest taxpayer from unnecessary suspicion, accusation and torture of being accused and/or found guilty of deceit and falsehood. This being the main purpose, care was taken to safeguard the interest of the State also against deceit and cheating even in the Self-Assessment Scheme. For the latter purpose the scheme as well as the provisions in the Income Tax Ordinance provided for a very limited re-opening of the self-assessment. Income-tax Officer and another v. Messrs Chappal Builders 1993 SCMR 1108 and Messrs Ikhlaq Cloth House, Faisalabad v. Assistant Commissioner of Income-tax, Faisalabad and others 2001 PTD 3121 fol. (b) Income Tax Ordinance (XXXI of 1979)--- ----S.59---C.B.R. Circular No.7 of 2002, dated 15-6-2002---Self-Assessment_ Scheme 2002-2003, paras. 1, 7 & 9---Constitution of Pakistan (1973), Art.199---Constitutional petition---Maxim: Ubi jus ibi remedium"---Applicability---Selection of cases for total audit under para. 9(2) of the Self-Assessment Scheme 2002-2003, allegedly without adverting to the facts and circumstances of the case and' on the basis of whims and history of the cases while acting subjectively and mechanically by the Department---Procedure to be adopted---Notices were issued by the Regional Commissioner to the assessees mentioning the grounds for directing the cases to be put through audit test ---Assessees made replies explaining the queries raised in the notices---Contentions of, the assessees were that their pleas were dropped perfunctorily without hearing the assessees and the cases were fixed for total' audit; that method adopted for purposes of selection of cases had to be transparent,…

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