Law: Income Tax Ordinance, 1979

Section: 59,59(1),66,66A

Income Tax Ordinance (XXXI of 1979)-----Ss. 66 A & 59(1) Powers of Inspecting Additional Commissioner to revise Deputy Commissioner's order Cancellation of assessment on the ground that assessee had filed return in a circle having no territorial jurisdiction of the case and order passed under Self Assessment Scheme by the Assessing Officer of that circle was without jurisdiction -Validity Revenue once having accepted that the assessee, was entitled to the concession on fulfilling of legal requirements, the same could not be withdrawn for the only reason that the return had been filed in the previous circle Proceedings initiated for framing of regular assessments were declared to be without lawful authority Order passed under S.66A of the Income Tax Ordinance, 1979 were cancelled by the Appellate Tribunal and Assessing, Officer was directed to accept the returns under Self Assessment Scheme. 2003 PTD 1795 rel. ORDER MAZHAR FAROOQ SHIRAZI (ACCOUNTANT MEMBER). These are two appeals by the assessee who is an Individual for the assessment years, 1998 99 and 1999 2000 against the order of the learned IAC, Range II, Zone A, Lahore passed under section 66A of the Income Tax Ordinance, dated 15 2 2002 in respect of both the assessment years. The main issue agitated by the assessee appellant which are common to both the assessment years are summarized as under: "That the order of the learned IAC passed under section 66A of the Income Tax Ordinance, 1979 is bad in law, contrary to the facts and against the merits and circumstances of the case. That the learned IAC has invoked the provisions of section 66A of the Income Tax Ordinance, 1979 without having lawful jurisdiction and authority. That the assessment order passed was not prejudicial to the interest of Revenue nor it was erroneous which could justify the application of section 66A of the Income Tax Ordinance, 1979. That mere filing of income tax return in some other circle did not result into loss of revenue nor the same order was erroneous in law. That it has been ignored that the assessee is not to be taxed due to his mistake. That without prejudice to the above grounds, the assessee/appellant had been…

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