Law: Income Tax Ordinance, 2001

Section: 170,50(5),59,59(4),64,80,80C

(a) Income Tax Ordinance (XLIX of 2001)-----S. 170---Income Tax Ordinance (XXXI of 1979), Ss. 59(4), 50(5), 80-C & 64---Sales Tax Act (VII of 1990), S.2(16)---Refund---Assessment years 1997-98 and 1999-2000---Rejection of created refund available as a result of being assessment under S.59(4) of the Income Tax Ordinance, 1979 on the ground that taxpayer did not provide any proof in respect of being an industrial undertaking and created refund; proceedings. in question were not meant for the assessment of income of the taxpayer but for ascertaining the legality of refund claimed and Limitation Law would not make an illegal claim a legal one and there was no bar on the examination of genuineness and legality of refund claimed---Validity---Taxation officer was not empowered to reject the refund claimed, as the matter was hit by time limitation as prescribed in S.64 of the Income Tax Ordinance, 1979, as law did not permit Department to deprive any taxpayer from his genuine claim of refund after a period of six years and four years respectively from the date of filing of returns, specifically when the assessments for both the years were deemed to have been completed under the provisions of Ss.59(4) and 59(1) of the Income Tax Ordinance, 1979 and Taxation Officer was not empowered at this stage to modify/amend/reopen/rectify the originally completed assessments---Case of the assessee could not be excluded from the ambit of Self-Assessment Scheme and to be re--completed under S.80-C of the Income Tax Ordinance, 1979 on mere assumption basis, on conjectures and surmises that the taxpayer was a commercial importer---Taxation Officer had only come across the fact that the assessee was a commercial importer, when the taxpayer requested for the issuance of refund vouchers for the determined refund---Department had never asked the taxpayer whether he was a manufacturer or commercial importer---Taxation Officer was not empowered to reject the claim of refund after the lapse of four to six years when the assessments for both the years had been completed and was not empowered to modify/amend/reopen/rectify the originally completed assessments---First Appellate Authority…

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