Law: Income Tax Ordinance, 1979

Section: 63,80CC,134,156

(a) Income Tax Ordinance (XXXI of 1979)---Ss. 63, 80-CC, 134 & 156---Constitution of Pakistan (1973), Art.199---Constitutional petition---Export income assessed under S.63 of Income Tax Ordinance, 1979 instead of S.80-CC thereof---Dismissal of appeals by Appellate Authority and Tribunal filed against order-in-original---Dismissal of rectification application by Tribunal for non-filing of export documents by assessee to claim assessment under S.80-CC of Income "Tax Ordinance, 1979---Validity---Plea raised and argued by assessee before Tribunal was that export income was covered by S.80 of Income Tax Ordinance, 1979, which could not be assessed under S.63 thereof---Order-in-original indicated that photocopies of relevant export documents were produced before Assessing Officer---Assessee had raised such plea, but Tribunal, while rejecting appeal, had not attended to or decided same---Order of Tribunal in appeal did not indicate that such plea was turned down on alleged plea of non-filing of export record by assessee---Tribunal, while deciding rectification application, had not considered such main grievance of assessee---Assessee did point out an error on the face of record, but Tribunal had proceeded to dismiss rectification application mechanically---Disposal of rectification application in such manner could not be treated to be lawful decision thereof---High Court set aside impugned order and directed 'Tribunal to decide rectification application after considering such plea raised by assessee. (b) Administration of justice--- ----No person can be given chance to derive benefit from his own mis­deeds. JUDGMENT SYED NAJAM-UL-HASSAN KAZMI, J.---Petitioner, in this constitutional petition, has challenged order of Income Tax Appellate Tribunal, Lahore Bench, Lahore, which was passed on an application, moved under section 156 of the Income Tax Ordinance, 1979. 2. Petitioner-Company claimed to be exporter of textile products. Additionally, petitioner earns rental income. Returns for the assessment years 1993-94 and 1994-95 were filed to declare the income from export and property. Assessments were completed by respondent No.1, in terms of the section 63 of Income…

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