Law: Income Tax Ordinance, 1979

Section: 55,57,59(1)

Income Tax Ordinance (XXXI of 1979)----Ss. 57, 55 & 59(1), Explanation [as added by Finance Act (V of 1985)]--­C.B.R. Circular No. 13, dated 4-11-1981, para. 2(6) & Circular No.11 of 1981, dated 6-8-1981---Self-Assessment Scheme for the year 1981-82--­Revised return filed under S. 57, Income Tax Ordinance, 1979 would not be deemed to be an amendment of the return under S. 55 and was not covered by the provision of S.59(1) of the Income Tax Ordinance,. 1979---Tribunal, in the light of C.B.R. Circular No. 13, dated 4-11-1981 was not justified to set aside the orders of the Assessing Authorities and direct that the assessment should be made under S.59(1) of the said Ordinance, if the case qualified to be assessed as such---Principles. Only a return under section 55, Income Tax Ordinance, 1979 qualified for acceptance in accordance with the self-assessment scheme issued for the year 1981-82. The express mention of section 55 impliedly excluded the returns filed under any other section of the Ordinance. Through explanation added to subsection (1) of section 59 by Finance Act (I of 1985), Legislature declared that a return of total income furnished under section 55 did not include a return of total income furnished under section 57. Therefore, the Tribunal was not justified in interpreting provisions of section 59 under which no revised return of total income could be filed. In the present case the said provision of the Ordinance was interpreted by the Revenue in the light of para. 5 of Circular No. 11 of 1981, dated 6-8-1981 through which the Self-Assessment Scheme for the year, 1981-82 was notified. In that para. it was clearly provided that "cases selected for detailed scrutiny will not be taken out of this list on the basis of revision upwards of income". It hardly needed emphasis that acceptance of return under section 59 of the Income Tax Ordinance was qualified by the provisions of the scheme notified for such purpose in respect of a particular assessment year. The provisions of section 59 clearly laid down that return would be accepted only if it qualified for acceptance in accordance with the provisions of a scheme of self-assessment made by the…

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