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MESSRS WALI TRADERS--PETITIONER versus INCOME-TAX OFFICER, CIRCLE XVIII, EAST ZONE, KARACHI


Section 65 (1) Provision of Section 65 (1) When Filed in Service Section 65 Constitution of Pakistan (1973), Article 199 Additional Assessment Accidental error which results in avoidable income from the High Court Constitutional Jurisdiction Seeking Option Assisi Trading Accounts It was before the ITO when it finalized the Assessment Order but apparently it did not realize that such trading account did not contain closed stock data which was given in the trading accounts of the previous year. The kind of accidental mistake that could result in avoidable income. And there is no case in which the ITO has noted and dissolved the fact of closing the stock and then approved the assessment order or the appellate forum transferred the fact about closing the stock. The notice was taken under section 65, not entirely without it. Jurisdiction nor is it a matter of non-jurisdiction or malafide, which may constitute the focus of constitutional jurisdiction. GH Court

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