2002 PTD 1185

Case Laws / Head Notes / Paras

Constitutional petition---Maintainability--Show-cause notice under S.66-A of the Income Tax Ordinance, 1979 for re-opening of return filed under Self-Assessment Scheme-Contention of assessee was that after filing such return, Authority did not pass within prescribed period any order thereon either under S.59(1) or S.59-A or Ss.62 & 63 of the Ordinance, thus such assessment stood completed and in the absence of any order prejudicial to the interest of Revenue, there was no occasion for commencing proceedings under S.66-A of the Ordinance- Appeals filed before Appellate Authority and Tribunal were dismissed-- Validity---Record showed that return of assessee was finalized under S.59-A of the Ordinance at an amount higher than the declared income- Assessment was erroneous and prejudicial t...