Law: Income Tax Ordinance, 1979

Section: 13,13(2),58,61,62,63,65,110,132,132(1)(a )(ii)

(a) Income Tax Ordinance (XXXI of 1979)......S. 61 Notice for production of books of account, etc. Purpose-Section 61 of the Income Tax Ordinance, 1979 manifestly spells out that merely the assessee's presence is required by the Assessing Officer at his office on a date specified in the notice issued thereunder to produce or cause to be produced any evidence in support of the income disclosed in the tax return, if any, filed by the assessee. (b) Income Tax Ordinance (XXXI of 1979) S. 61 Notice for production of books of account, etc. Procedure -Adjective law Substantive law Section 61 of the Income Tax Ordinance, 1979 speaks about adherence of a certain procedure to be followed prior to formulation of the assessment Issuance of a notice is nothing but a mode in which successive steps in litigation are taken -Such law relating to procedure is called adjective law" while the law defining principle or constituting substantive juristic principles is called substantive law". (c) Income Tax, Ordinance (XXXI of 1979) S. 61 Notice or production of books of accounts etc. Procedural deficiency Wherever uncertainty or deficiency is found to exist in the service of a statutory notice issued under S.58 or 61 of the Income Tax Ordinance, 1979, either on behalf of the Revenue or owing to the assessee's conduct who had withheld the evidence that amounts to be a procedural deficiency. (d) Income Tax Ordinance (XXXI of 1979) Ss. 110, 61 & 58 Penalty for non compliance with notice, etc. -Legislature had only enshrouded the act of non observance of the statutory notices, issued under S.58 or 61 of the Income Tax Ordinance, 1979, at the instance of the assessee with penalty proceedings in terms of S.110 of the Income Tax Ordinance, 1979. (e) Income Tax Ordinance (XXXI of 1979) Ss.61, 13 & 65 Notice for production of books of account, etc. -Procedure Order ab inito illegal Where the legislature has prescribed to be followed certain procedure consequent upon which a tax liability would be created, in such circumstances non compliance thereof certainly renders the order to have been made ab initio illegal and void because such eventuality falls within the para meters of…

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