Law: Income Tax Ordinance, 1979

Section: 62,64

Law: General Clauses Act, 1897

Section: 24A

(a) Income Tax Ordinance (XXXI of 1979)----S.64---General Clause Act (X of 1897), S.24-A---Limitation for assessment---Service of assessment order---Annulment of assessment order by the First Appellate Authority by holding that limitation provided under S.64 of the Income Tax Ordinance, 1979 included service up to the said 30th June---Validity---Provision of S.64 of the Income-tax Ordinance, 1979 applied on the process of assessment which stood completed on making an entry in the relevant registers of the department on the date of passing---If entry in the relevant registers was beyond the provision of S.64 only then the case would become barred by time---If the same stood completed before two years from the end of the assessment year in which the return was first filed, its service thereafter would not make the case as barred by time---Decision given by the First Appellate Authority was unjustified. 2005 PTD (Trib.) 960 per incuriam. 1966 PTD 40 rel. 1991 PTD (Trib.) 26; 1998 PTCL CL 372 and 1974 (93) ITR p.215 distinguished. ITR 1960 Supreme Court 1313; 1966 PTD 40; M.S. Shah Jewana Textile Mills Limited v. Income Tax Appellate Tribunal 2003 PTD 2023; Multiline Associates v. Ardeshir Cowasjee PLD 1995 SC 423; (1977) 75 Tax 108 (Trib.); Jowwitt's Dictionary of English Law, Second Edition; Bourier's Law Dictionary; Bellentine's Law Dictionary, Third Edition and Law Dictionary by Max Radin and Words and Phrses First Edn. By D. Varagarajan ref. (b) Judgment--- ----"Per incuriam"---Definition---Decision delivered in ignorance or forgetfulness of some statutory provisions or of some authority binding on the Court is decision given per incuriam. Jowwitt's Dictionary of English Law, Second Edition; Bourier's Law Dictionary; Bellentine's Law Dictionary, Third Edition and Law Dictionary by Max Radin rel. (c) Income Tax Ordinance (XXXI of 1979)---- ----S.64---Limitation for assessment---Term "assessed' and "communicated"---Term "assessed" as used in S.64 of Income Tax Ordinance, 1979 could not be equated with the term "communicated". (d) Precedent--- ----Binding ---Where there was an earlier binding in field which was never disturbed by a larger bench of the Appellate…

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