Law: Income Tax Ordinance, 1979

Section: 62

Income Tax Ordinance (XXXI OF 1979)....Section 62...Assessment on the basis of Circle Inspector's report of the enquiry, conducted on the basis of anonymous complaint, submitted after the lapse of two years and the tampering with the record by changing dates of notices leads to conclusion that some one has been acting malafidely, the initiating of proceedings against the assessee is therefore not valid.--That assessee an individual did not file suo-moto retum. The case was booked on receipt of information. After issuance of notice U/S 56 of the Income Tax Ordinance, 1979, returns were filed declaring Nil income for all the charge year. As per obsewation made by the leamed assessing officer, the assessee sought adjoumments and ultimately nobody bothered to attend the assessment proceedings. It has also been observed by the assessing officer in the body of assessment order that an enquiry was conducted through Circle Inspector on 16-03-1998 and in light of said enquiry, proposed action was confronted to the assessee U/S 62 of the Ordinance and finally on 23-06-2001, ex parte assessment was framed whereby income of the assessee was fixed of Rs. 250,000/-, Rs. 260,000/- and Rs, 290.000/- for the assessment years 1995-96, 1996-97 and 1997-98 respectively. There is no denying fact that only reason which made basis for initiating assessment proceedings against the assessee was Circle lnspector's report. However, l can not loose site of the fact that admittedly it was on the basis of a anonymous complaint. Even otherwise it is established on record that enquiry was conducted on 16-03-1998 and the report with regard to said enquiry was submitted on 15-05-2000. it is also pertinent to note that enquiry dated 15-05-2000 could not be considered a valid enquiry pertaining to assessment years 1995-96, 1996-97 and 1997-98. Tampering with the record by changing dates should also lead to the conclusion that all along someone has been acting malafidely. ln the nutshell, one can safely conclude that assessing officer did not have any other valid basis except the so called enquiry report relied upon by the assessing officer. ORDER SYED NADEEM SAQLAIN (JUDICIAL MEMBER).-- (1) The…

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