Law: Income Tax Ordinance, 2001

Section: 122,122(1)(5),199

Income Tax Ordinance (XLIX of 2001)---S. 122(1)(5)---Constitution of Pakistan (1973), Art.199---Constitu­tional petition---Contention of the assessee was that department had issued notices for re-assessment without observing the provisions of S.122(5) read with S.122(1) of the Income Tax Ordinance, 2001---Validity---Counsel for Revenue undertook before High Court to get the notice issued from the department under the relevant provisions of the Ordinance and High Court further directed that concerned authority shall afford fair and reasonable opportunity to the petitioner---Grievance of the petitioner having been redressed, constitutional petitions were disposed of accordingly. THIS ORDER PASSED BY : ALI AKHTAR QURESHI, J.----This order shall dispose of this writ petition as well as the concerned Writ Petitions Nos.6605 of 2008, 6731 of 2008 and 6732 of 2008 as identical question of law and facts are involved. 2. Through this constitutional petition, the petitioner has questioned the validity of a Notices Nos.AUDIT-02-LTU/4520, dated 27-5-2008 and No.AUDIT-02-LTU/4521, dated 27-5-2008, under section 11(1)(b) and 122(5), issued for the tax year 2007 ,(in Writ Petition No.6845 of 2008); (2) Notice No.AUDIT-02-LTU/3821 etc., dated 11-4-2008, 18-4-2008 and 27-5-2008 for the tax year 2003 (in Writ Petition No.6605 of 2008); (3) Notice No.AUDIT-02-LTU/3837 etc., dated 14-4-2008, 18-4-2008 and 27-5-2008 of the tax year 2006 (in Writ Petition No.6732 of 2008) and Notice No.AUDIT-02-LTU/3824 etc., dated 11-4-2008, 18-4-2008 and 27-5-2008 for the tax years 2004 (in Writ Petition No.6731 of 2008 respectively and has prayed or their cancellation. In response of the notice issued by this Court, the learned Legal Advisor (Revenue) appeared in the Court. The learned counsel for the petitioner mainly contended that the respondent-Department has issued the aforesaid notices for the re-assessment of the return filed by the petitioner but without observing the provisions of section 122(5) read with 122(1) of the Income Tax Ordinance,…

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