Law: Income Tax Ordinance, 1979

Section: 59(1)

Income Tax Ordinance (XXXI of 1979)---S. 59(1)---C.B.R. Circular No.7 of 2002, dated 15-6-2002---Self-Assessment Scheme para. 9(a)(ii)---CBR Letter C. No. 7(7)/S.Asstt/ 2002, dated 17-12-2002---Self-assessment---Setting apart---Selection of case for total audit was not justified, when the High Court declared the guidelines as ultra vires on the basis of which, the Assessing Officer had selected the case and assessed the income of the assessee under normal law---Returns filed by the assessee under Self-Assessment Scheme were restored and all the subsequent proceedings by the department were vacated by the Appellate Tribunal. 2004 PTD 1 rel. JUDGMENT JAWAID MASOOD TAHIR BHATTI (JUDICIAL MEMBER)---The appellant through this appeal has objected to the impugned order of the learned CIT(A), dated 30-4-2004 setting ,aide the assessment with specific direction. Dr. Ilyas Zafar, Advocate has appeared on behalf of the appellant and has submitted that the return of income in this case was filed under Self-Assessment Scheme on 15-10-2002 on the basis of the Scheme announced on 15-6-2002. Later on, on 17-12-2002, CBR issued policy guidelines for ousting the case from Self-Assessment Scheme by the RCIT and the Assessing Officer selected the case of the assessee for Audit under para. 9(a)(ii) of Circular No.7 of 2002 on the basis of allegedly understatement of GP ultimately decline in income which according to the Assessing Officer was one of the parameters laid down for the said selection. He has contended that the assessee against this treatment meted out by the Assessing Officer filed Writ Petition No.8939 of 2004 before the Hon'ble Lahore High Court which was disposed of vide order, dated 8-6-2004 dismissing the petition in limine. However, in paragraph No.5 of that order, the Hon'ble Lahore High Court has observed as under:-- "Under these circumstances, I am not inclined to exercise extraordinary Constitutional powers under…

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