Law: Income Tax Ordinance, 1979

Section: 59,59(1),62,65

Income Tax Ordinance (XXXI of 1979)----Ss.62, 65 & 59(1)---Additional assessment---Returns filed under Self-Assessment Scheme for the years 1997 to 2002---Assessing Officer had failed to observe legal formalities while making additional assessments in as much as he issued combined notice for the multiple assessment years; he ticked more than one clauses of the notice; notice itself was not served upon the assessee and Assessing Officer proceeded to frame assessment for the years 2000-2001 and 2001-2002 under Ss.62 & 65, Income Tax Ordinance, 1979 despite the fact that returns for the said years were filed under S.59(1) of the Ordinance and there was no finding to the effect that the said returns did not qualify for Self Assessment Scheme---Validity--Assessments suffered from incurable legal defects and Appellate Tribunal was justified to annul the assessments for all the years. 2005 PTD 234; 2004 PTD 1391 and 1997 PTD 47 ref. ORDER IQBAL HAMEED-UR-REHMAN, J.---We intend to decide six references (TRs. Nos. 17, 18, 19, 20, 21 and 22 of 2006) by means of this single judgment as common questions of law and facts are involved in all the said six references having arisen out of the consolidated order and are between the same parties. 2. The brief facts giving rise to the present references are that the assessee being an individual derives income from letting shops/property situated at Tibba Sultanpur Tehsil Mailsi District Vehari. Original assessments for the assessment years 1996-97 to 1999-2000 were filed under Self-Assessment Scheme and the same were accepted under section 59(1) of the repealed Income Tax Ordinance, 1979. While assessment returns with regard to assessment years 2000-2001 and 2001-2002 were tiled under the Self-Assessment Scheme but were pending finalization assessment. Later on, the Department came to know that the assessee was receiving rent from Habib Bank Ltd., Tibba Sultanpur and the said income from the property was never declared. After obtaining the copies of the Lease Agreement and seeking requisite approval of the Additional Commissioner of Income-tax Range Khanewal, on the basis of the above mentioned element of concealment, the…

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