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I.T.A. NO. 3857/LB OF 2001, DECIDED ON 26TH JULY, 2004. versus I.T.A. NO. 3857/LB OF 2001, DECIDED ON 26TH JULY, 2004.

Section 55 (1), 59 (1), 59A, 66A and 134 voluntary return of registration file on the basis of the return of the powers of the Inspector Assistant Commissioner to modify the order of the Income Tax Officer. Self Assessment Scheme evaluation has been finalized in the case related to admission. Under section 59A of the Income Tax Ordinance, 1979, for the assessment year 2000 01, when Assisi filed a voluntary return of income under section 55 (1) of this ordinance, the total income and capital estimate such as " New estimates "as acknowledged by the Ising Officer. come in. Returns were made under section 59A of the Income Tax Ordinance, 1979 and accordingly, no demand was issued, however no separate written order of inspection was issued under section 59A of the ordinance. Upon inspection, the Assistant Commissioner of Inspection found that the return was ineligible to be accepted because total income was less than 1 / 3rd, and issued notice seeking to explain to the showman in the capital declared for this year. Why should the assessment not be canceled under section 66A of the Income Tax Ordinance 1979? The Assisi explained in its response to the submission of the notice that since the assessment was not made under section 59 (1) of the Income Tax Ordinance 1979, the Assistant Commissioner of Inspection sought the provisions of section 66A of the Ordinance. Was not jurisdictional as these provisions can be invoked only in matters of assessment which have been finalized under section 59 (1) of the Ordinance / Self Assessment Scheme whereas in the case of Assisi the assessment is final. Was shaped Ink tax advocates from Nowshero Feroz lawyer