Law: Income Tax Ordinance, 1979

Section: 59,59(1)

Income Tax Ordinance (XXXI of 1979)---S. 59(1)---C.B.R. Circular No. of 1990, dated 25-6-1990---Self-Assessment Scheme---Qualification to avail the Scheme---Assessment year 1990-91---Proceedings for the assessment year 1989-90 had been filed---Income declared for the said year was less than the assessment year 1988-89---Qualification of Return for Self-Assessment Scheme---Validity---No assessment was made for the assessment year 1989-90 as the proceedings were filed and the income last assessed was only in respect of assessment year 1988-89 in which year income assessed was Rs. 79,000 while the assessee declared its income Rs. 48,000 for the assessment year 1990-91 which was less than the income assessed for the assessment year 1988-89, as such the case of the assessee did not qualify for acceptance under Self-Assessment Scheme---Order passed by the Assessing Officer was declared to be in accordance with the Self-Assessment Scheme by the High Court. THIS JUDGMENT DELIVERED BY The petitioner filed the present writ petition from the order, dated 19-9-1992 passed by the Income-tax Officer, Circle 18, Zone-A, Lahore and order, dated 28-10-1992 passed by the Commissioner of Income-tax, Zone-A, Lahore whereby the respondents refused to accept the immunity from detailed scrutiny claimed by the petitioner and further the petitioner sought declaration that his case was qualified under Self-Assessment Scheme for the assessment year 1990-91. 2. Brief facts of the case are that the petitioner which is a Firm and deals with the manufacturing and sale of ice, filed its income return declaring income at Rs. 48,000 for the assessment year 1990-91 under Self-Assessment Scheme. The Central Board of Revenue vide Circular No. 5 of 1990 enforced its Assessment Scheme for the assessment year 1990-91. The petitioner represented to the respondent pointing out that he has filed a return under the Self-Assessment Scheme and as it fulfilled all the requirements, therefore, its case qualifies for acceptance under the Scheme. The respondents held that the case of the petitioner did not qualify under Self-Assessment Scheme. As the income declared in return was not more than the income last…

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