Law: Income Tax Ordinance, 1979

Section: 52,86

(a) Income-tax--- ----Legal grounds---Additional grounds having been taken by the assessee were legal grounds and also went to the roots of the case, the miscellaneous applications filed were accepted by the Appellate Tribunal and additional grounds submitted were formed part of the original grounds. (b) Income Tax Ordinance (XXXI of 1979)----Ss. 52 & 86---Liability of persons failing to deduct or pay tax---Limitation---Assessee contended that original assessment framed under Ss. 52/86 of the Income Tax Ordinance, 1979 were time-barred and all the subsequent proceedings conducted were void ab intio as assessments were framed on 16-10-1999 while proceedings under Ss. 52/86 of the Income Tax Ordinance, 1979 for the respective assessment years were supposed to be concluded by 30-6-1997 for the assessment year 1993-94", by 30-6-1998 for the assessment year 1994-95", and by 30-6-1999 for the assessment year 1995-96---Validity---Stance of assessee had been substantiated by the s of superior Courts-Held, assessments framed for all the three years were time barred and directed to be cancelled by the Appellate Tribunal. 2003 PTD 1571; 2003 PTD (Trib.) 1167; 2003 PTD 2287 and 2003 PTD 963 rel. ORDER Out of four captioned appeals of the assessment years 1993-94 to 1995-96, three appeal's have been filed at the instance of the assessee/ appellant. For the assessment year 1993-94 the department is also in cross-appeal. For all the three years the assessee took combined grounds, while agitating that the learned CIT(A) was not justified in confirming the charge of tax under section 52 of the repealed Income Tax Ordinance, 1979 (hereinafter called the repealed Ordinance). It is pertinent to mention here that subsequent to filing of assessee's appeal, following additional grounds were also submitted:-- "(1) That since the proceedings initiated under section 52; vide Show-Cause Notice No.212, dated 30-9-1999, were void ab initio being hit by limitation and laches, the entire super structure raised thereon is illegal and must fall to ground. (2) That the order passed under section 86 by the lower taxation authority is illegal and liable to be cancelled, as the officer has…

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