Law: Income Tax Ordinance, 1979

Section: 134,59,59A,66A

Income Tax Ordinance (XXXI of 1979)---Ss. 59, 59-A, 66-A & 134---Appeal to Appellate Tribunal---Cancellation of assessments---For assessment year 1997-98 proceedings were initiated against assessment under S.59-A of Income Tax Ordinance, 1979, by order under S.66-A of said Ordinance, assessment was cancelled---In assessment year 2000-2001 proceedings under S.66-A of Income Tax Ordinance, 1979 were initiated against a completed assessment under S.59(1) of the Ordinance and assessment was cancelled---Validity---Section 59-A of Income Tax Ordinance, 1979 had been enacted to cope with returns not qualifying to be processed under Self-Assessment Scheme, but Assessing Officer found same fit to be accepted as it was---Assessing Officer in violation of S.59(4) of Income Tax Ordinance, 1979 had illegally proceeded to pass order under S.59-A of the Ordinance---Order for assessment year 1997-98, was suffering from incurable legal defects so it was cancelled and acceptance of return filed under Self-Assessment Scheme was restored as per provisions of S.59 of Income Tax Ordinance, 1979---For the assessment year 2000-2001, order was simply filling in blanks without application of mind---Such order had no legal existence and anything which was legally not in existence, no action could be contemplated under it---Impugned order for assessment year 2000-2001 was also cancelled and acceptance of Income Tax return as per provisions of S. 59 of Income Tax Ordinance, 1979, was maintained. ORDER The titled both the appeals are directed against the two separate orders under section 66A even, dated i.e. 30-3-2002. Both these appeals are being taken up together for disposing of by the single combined order (Section referred to in this order are of the repealed Income Tax Ordinance, 1979). Facts in brief are that for the assessment year, 1997-98 proceedings under section 66A were initiated against assessment under section 59A, dated 1-5.-1999 but by the order under section 66A the assessment under section 59A has been cancelled. In assessment year 2000-2001, proceedings under section 66A were initiated against a completed assessment under section 59(1) vide DCR No. 442, dated…

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