Law: Income Tax Ordinance, 1979

Section: 61,62,65

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XXXI of 1979)---Ss. 61, 62 & 65---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Maintainability---Alternate remedy---Non-filing of appeal---Effect---Factual controversy---Assessee, instead of assailing order of re-assessment in fourth round of litigation in appeal before authorities, assailed the same before High Court in Constitutional petition---Validity---Matter had attained .finality and order of assessment, in view of availability of alternate remedy of appeal in hierarchy of Income Tax Department, was not open to exception in Constitutional jurisdiction---In earlier rounds of litigation, assessee availed remedy of appeals and orders were set aside---Remedy of appeal was adequate and efficacious---Questions raised in petition, except question of limitation, were controversial questions of fact, determination whereof was outside the ambit of Constitutional jurisdiction---Without exhausting alternate remedy of appeals under Income Tax Ordinance, 1979, Constitutional petition was not maintainable---Petition was dismissed in circumstances. Income Tax Officer and another v. Messrs Chappal Builder 1993 SCMR 1108; Messrs- H.M. Abdullah v. The Income Tax Officer, Circle-V, Karachi and 2 others 1993 SCMR 1195 and Ch. Samiullah v. Commissioner of Income Tax, Zone-A, Lahore and 2 others 2002 PTD 1212 ref. (b) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 61, 62, 65 & 66---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Re-assessment---Limitation---Order of assess­ment dated 30-6-1983, was declared illegal by High Court and income tax authorities were directed to decide the matter afresh---Notice under S.61 of Income Tax Ordinance, 1979, was issued on 13-6-1997, while notice under S.62 of the Ordinance was issued on 13-6-1997, i.e. within one year of the decision of High Court---Re-assessment under S.65 of Income Tax Ordinance, 1979, was once again challenged by assessee before appellate authority who vide order dated 27-4-1998, set aside the assessment and directed fresh assessment by providing opportunity to assessee to satisfy queries raised---Assessing Officer issued notice under S.61 of…

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