Income Tax Ordinance (XXXI of 1979)---

----S. 65---Constitution of Pakistan (1973), Art.194---Validity of notice under S.65, Income Tax Ordinance, 1979 issued to assessee challenged through Constitutional petition on the ground that after the assessment had been finalised and the same having attained finality, could not be re-opened by Income-tax Officer merely on the basis of different view of the matter Counsel for Department stating at the Bar that before proceeding further on the merits of the case, Income-tax Officer shall decide the preliminary objection as to his jurisdiction, and final order in the proceedings should not be passed till expiry of 10 days for the date when the order passed on jurisdictional issue is announced/communicated to the assessee (petitioner)-- Assessee on such an assurance by Department did not press the petition which was disposed of as having been withdrawn with the observation by the High Court that it was open to the petitioner/assessee to approach the High Court if need so arose.

Muhammad Amin Butt for Petitioner.

Muhammad Ilyas Khan for Respondent.

Date of hearing: 10th January, 1993.

JUDGMENT

This petition under Article 199 of the Constitution of Islamic Republic of Pakistan,' 1973 assails the validity of the notices issued by the respondent under section 65 of the Income Tax Ordinance, 1979, to the petitioner in respect of the assessment years 1985-86, 1987-88 and 1988-89.

2. Learned counsel for the petitioner has argued that after the assessment for the relevant years had been finalised, the same had attained finality and could not be re-opened by the respondent merely on the basis of different view of the matter. Learned counsel for the respondent has however raised an objection that the petition is premature inasmuch as no order to the detriment of the petitioner has yet been passed.

3. From the respective contentions and facts stated by them, it is apparent that the petitioner has already sent his replies to the notices under section 65 of the Income Tax Ordinance, 1979, wherein he had objected to the reopening of the cases on the ground of lack of jurisdiction. This jurisdictional objection has not yet been decided.

4. Learned counsel for the respondent states that before proceeding further on merits of the case, the respondent shall decide the preliminary objection as to his jurisdiction and final order in the proceedings shall not be passed till expiry of 10 days from date when the order passed on jurisdictional issue is announced/communicated to the petitioner.

In view of this undertaking, learned counsel for the petitioner does not press this petition and is disposed of as having been withdrawn with no order as to costs. It shall, however, be open to the petitioner to approach this Court, if need so arises.

M.BA./I-63/L Order accordingly.