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Constitutional Petition No.372 of 1987, decided on 11th May, 1987
---S. 65--Constitution of Pakistan (1973) Art 199--Re-opening of assessment after its finalization inasmuch as Income-tax Appellate Tribunal had passed a final order in that regard and notice of re-opening of assessment was issued after -such orders of the Tribunal--High Court under its constitutional jurisdiction, restrained department from re-opening of assessment for the relevant years- Department, however, would be entitled to send for the account books for purpose of ascertaining whether bad debts for which adjustment was claimed, in fact Were-written off in the said books of accounts in terms of the order of the Tribunal.
Ali Athar for Petitioner.
Shaikh Haider for Respondents.
--This is a stay application against the notice dated 19-3-1987 issued by respondent No. 1 under section 65 of the Income-tax Ordinance, 1979 for re-opening the assessment for the year 1980-81. The grievance of the petitioner is that the above assessment was finalized inasmuch as the learned Income-tax Appellant Tribunal passed a final order as far back as on 11-1-1984 there the present notice has been issued on 19-3-1987.
2. Mr. Shaikh Haider, learned counsel for the respondents, has opposed this application on the ground that there was a mistake on the part of the Department. His further submission was that in terms of the order of the Income-tax Appellate Tribunal, the Income-tax Officer was to give adjustment in respect of the claims for bad debts to the extent they were written off in the account books, which was not done, which is evident from the income-tax officer's order dated 31-12-1983 wherein he accepted a certificate of the Auditor as to the entries in books of accounts in respect of bad debts.
3. We are inclined to restrain the respondent from re-opening of the assessment for the aforesaid year. However, respondent No. 1 will be entitled to send for the account book for the purpose of ascertaining whether the bad debts for which adjustment was claimed was in fact written off in the said books of accounts in terms of the order of the learned Tribunal.
M.B.A.IN-46/K Order accordingly.
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