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A. REHMAN ALIAS ABDULLAH versus FEDERATION OF PAKISTAN

Income Tax Ordinance 1979 Sections 13 and 59 D Tax Amnesty Scheme, 2000 (CBR Circular No. 4, Date 1 3 2000), Para 10, 11 and 12 CBR Circular No. 9, Date 31 5 2000, Para 2 (C. (1) of CBR Circular No. 2001, Articles 29, 2001, paragraphs 2, 3 and 4 of the Wealth Tax Act (XV of 1963), Section 3 of the Organization of Pakistan (1973), Article 199 of the Constitutional Application Tax Amnesty Schemes. The disclosure in filing the asset declaration was answered by a showcase notice issued by the applicants for their investment in the land, but their specifics were rejected. It was submitted by them on 25 1 2001 that the applicants were of the view that till 31 12 2000, they had not received any order, rejection or acceptance of their declarations, which would be in accordance with paragraph 2 (c) of CBR Circular No. 9 of 2000. It was accepted that the letter of validity was first sent by post on 6 1 2001, but due to non-service, this letter was sent to the server, this letter was not issued until 31 12 2000. It was Filed by the petitioners, it will be considered acceptable and the department had no jurisdiction to cancel the declaration in any way approved by the High Court. The later revocation order was declared as a disrespect to the law and prevented it from being implemented. The High Court further clarified that the assessment / affirmative proceedings in respect of the income / assets declared in the general amnesty declaration did not yield the exemption of the assets declared by the applicants under paragraph 8 of the Amnesty Scheme. Having accurate information in relation, the Income Tax Ordinance Department tax advocates from Adda Shaiwala lawyer