Law: Income Tax Ordinance, 1979

Section: 59,59(1),59A,61,66,66A,154

Income Tax Ordinance (XXXI of 1979)].......Ss.154, 59(A)/59(1), 61 & 66 A Service of notice First Appellate Authority admitted that notice under S.61 of the Income Tax Ordinance, 1979 was not properly served and no reasonable opportunity of hearing was provided to assessee as no receipt of post was available on record to prove that notices had actually been sent through registered post despite the fact that on the office copies of the notices the words "registered post" was written and set aside the assessments Contention of the assessee was that non service of statutory notice in a proper manner would entail cancellation of assessment orders rather than setting aside the same by the First Appellate Authority Validity First Appellate Authority was not justified to proceed to set aside the case after observing such flagrant violation of legal provision and holding same to be against the law and he was required to annul the assessment proceedings conducted by the Assessing Officer Since the case had been decided on the legal ground of absence of proper service of notice, Appellate Tribunal did not dilate upon the merits of the case Order passed by the First Appellate Authority was vacated and that of the Assessing Officer were annulled by the Appellate Tribunal Assessing Officer was directed to accept the declared version of the assessee. 1979 PTD (Trib.) 19; NTR 1990 (Trib) 105; 1985 PTD (Trib.) 178 and PLD 1964 SC 410 rel. ORDER SYED NADEEM SAQLAIN (JUDICIAL MEMBER). Titled six appeals, for the assessment years 1992 93 to 1997 98 have been filed at the instance of the assessee against the impugned order dated 1 6 2001 passed by the learned CIT (A). The sole ground of the appellant for all the, years under appeal is that the learned CIT(A) was not justified to set aside the ex parte assessment order instead of annulling the same since no proper service of notice under section 61 was made. The assessee, a lady, derives income from property and stitching. Original assessment in this case for the years under consideration were completed under sections 59(A)/59(1) of the Income Tax Ordinance, 1979 (hereinafter called as Ordinance). Later on assessments were…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492