Law: Income Tax Ordinance, 1979

Section: 65

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XXXI of 1979)----S. 65---Re-opening of assessment---Re-opening of assessment on the basis of second show-cause notice on another aspect of assessment--­Validity---Earlier a show-cause notice was issued to the assessee relating to fictitious liability and on that issue, the explanation of assessee was accepted---Question relating to adjustment of an amount under prior year's adjustment was next taken note of and assessee was confronted but his explanation was not found satisfactory---Re-opening of the case--­Proceedings against the assessee did not suffer from any mala fides on the face of it. (b) Constitution of Pakistan (1973)--- ----Art. 199---Constitutional petition---Scope---No clog or fetter is placed on the jurisdiction of High Court which is to be regulated by the Court itself for proper administration of justice---Jurisdiction has to be exercised discreetly and with judicious approach. (c) Income Tax Ordinance (XXXI of 1979)--- ----S. 65---Constitution of Pakistan (1973), Art. 199-Constitutional petition---Re-opening of assessment---Show-cause notice---Validity---No doubt a writ was competent even against a show-cause notice but at the same time, the tendency of bypassing the remedy provided under the relevant statute and pressing into service the Constitutional jurisdiction of High Court was not proper---Upon re-opening the case of the asses­see, the Assessing Officer would conduct the proceedings for additional assessment and in that the assessee would have every right to urge and raise any plea whether of law or of fact before him---Where the nature of dispute between the parties, fell within the domain of factual controversy, remedy through Constitutional petition was not appropriate---Factual controversy would have to be gone into at the departmental level--­Constitutional petition was dismissed in limine. Edulji Dinshaw Ltd. v. Income-tax Officer PLD 1990 SC 399 = 1990 PTD 155; Messrs Home Planners v. The Assistant Commissioner of Income-tax, Lahore 2001 PTD -1633; Baby Own v. Income-tax Officer 1997 PLT 47; Noorani Cotton Corporation v. Sales Tax, Officer PLD 1965 SC 161; Nagina Silk Mills, Lyallpur v. The Income Tax.…

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