Law: Income Tax Ordinance, 1979

Section: 58,58(1),61,63

Income Tax Ordinance (XXXI of 1979)--Ss. 61, 58(1) & 63---C.B.R. Circular No. 7(2)DT-14/94 dated 1-2-1994---Notice for production of books of accounts, etc.---Notice was issued on 21-8-2002 for appearance of assessee on 29-8-2002---No assessment order had been passed on that date but the assessment order had been passed on 31-8-2002 which date was neither fixed for hearing nor any notice regarding hearing of the case was issued on that date---Validity---Order sheet showed that notice had been issued on 21-8-2002 for 29-8-2002 but there was no entry for 29-8-2002 in the order sheet and the assessment had been finalized under S. 63 of the Income Tax Ordinance, 1979 on 31-8-2002 for which date, there was no intimation to the assessee as per the order sheet, even in the assessment order, no explanation in this regard was available which showed that case fixed for 29-8-2002 for hearing was not called on that fixed date, but was decided on a subsequent date on 31-8-2002 which in fact was neither fixed for hearing nor it was even intimated to the assessee---Taxation Officer had not recorded the fact of proceeding ex parte against the assessee in the minutes of the proceedings of the case---Estimation had been made without any basis---Add backs out of Profit & Loss account had been made on the lump sum basis, which could not be approved---No justification was available for setting aside the assessment for de novo consideration---Order of First Appellate Authority was vacated and the assessment framed by the Assessing Officer was cancelled---Declared version was directed to be accepted. 1981 PTD 210 ref. ORDER JAWAID MASOOD TAHIR BHATTI (JUDICIAL MEMBER).---The appellant through this appeal has objected to the impugned order of the learned CIT (A) dated 22-9-2004 for the assessment year 2002-03 on the following grounds:- 1. That the impugned orders passed by the learned Commissioner of Income Tax (Appeals), Additional Appeals Zone, Lahore and the DCIT, Circle-4, Zone-C, Lahore are bad in law and also contrary to the facts and circumstances of the case. 2. That learned CIT(A) was not justified to set aside the assessment with the directions inter alia to conduct…

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