Law: Income Tax Ordinance, 1979

Section: 59,59(4),61

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XXXI of 1979)]......Ss. 59 & 61---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Making of assessment order in respect of return--- Petitioner, who was an Association of Persons filed return for assessment year 2000-01---Case of petitioner initially was not selected for total audit, but notice was issued to petitioner under S.61 of Income Tax Ordinance, 1979 for its compliance till 30-12-2001---Issuance of said notice was challenged by petitioner/assessee on ground that subsection (4) inserted in S.59 of Income Tax Ordinance, 1979 through Finance Ordinance, 2001 had provided that no order would be made in any case after thirtieth day of June of financial year next following income year in respect of which a return of total income had been furnished---Provisions of S.59(4) were very clear that no order under subsection (4) of S.59 of Income Tax Ordinance, 1979 could be made after 30th day of June of financial year next following income year---Service of notice under S.61 of Income Tax Ordinance, 1979 after 30-6-2001 on petitioner was not legally justified as newly added provision had barred framing of assessment on expiry of certain period. (b) Interpretation of statutes--- ---- Fiscal statute---Where two equally acceptable interpretations of a provision of law were possible, one favouring taxpayer needed to be adopted. JUDGMENT The petitioner is an association of persons. For the Assessment year, 2000-2001 a return was filed by the petitioner under Self-Assessment Scheme notified through Circular No. 21 of 2000, dated 11-9-2000. After filing of the return a short document notice was served upon the petitioner, which is stated to have been complied with as the required information was duly supplied. Thereafter, it is claimed that the case of the petitioner along with others was sent to computer for balloting for total audit in terms of clause 6(a) of the aforesaid circular. The case of the petitioner was not selected for total audit. However, on 26-11-2001 the petitioner is claimed to have received a notice under section 61 of Income Tax Ordinance, 1979 for compliance till 30-12-2001. 2. It is the case of the…

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