Law: Income Tax Ordinance, 1979

Section: 13,24,24(ff),58,58(1),59,59(3),61,62

Income Tax Ordinance (XXXI of 1979)---Ss.59(3), 24(ff), 61, 62, 58(1) & 13---C.B.R. Circular No.7 of 2002 dated 15-6-2002---Self-assessment---Assessment year 2002-2003---Process of case under normal law for the reasons that assessee had claimed payment of rent which was paid in cash and consequently inadmissible through the mischief of S.24(ff) of the Income Tax Ordinance, 1979---Validity---Case was neither selected for audit nor excluded from Self-Assessment Scheme through speaking order as required under para. 8(c) of the relevant Self-Assessment Scheme---Option for Assessing Officer was to assess the same under Self-Assessment Scheme but he definitely had the power to add legally inadmissible add backs through para.9(b)(i) of the Self-Assessment Scheme---Even for making adjustment under S.59(3) of the Income Tax Ordinance, 1979 and adding legally inadmissible claim the proceedings remain that of self-assessment---Show-cause notice should not have been issued under S.62 of the Income Tax Ordinance, 1979 but under the provisions of para.9(b) of Self-Assessment Scheme---Such mistake could be ignored if the same was not supported by notice under S.61 of the Income Tax Ordinance, 1979---Assessing Officer had not only issued notice under S.61 of the Income Tax Ordinance, 1979 but had also issued notice under S.58(1) of the Income Tax Ordinance, 1979 asking for statement of assets and liabilities---Such was beyond the scope and jurisdiction of Assessing Officer for the reason that he was processing the case under Self-Assessment Scheme and not under normal law or total audit---Assessee's return qualified for Self-Assessment Scheme and the Assessing Officer by having mixed proceedings under Ss.61, 62, 58(1) & 59 as well as 59(3) of the Income Tax Ordinance, 1979 had exceeded his jurisdiction---Department's claim that they had proceeded under para.9(b)(ii) of the Self-Assessment. Scheme, 2002 was not tenable as the same in no way, was applicable in such eventualities. PLD 2005 SC 842 and 1996 (73) Tax 2027 (Trib.) rel. ORDER This appeal on behalf of the Department is against the cancellation of the order of the Assessing Officer who has made an assessment…

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