C.I.T., ZONE-B, LAHORE VS NIAMAT & BROTHERS, SHAHKOT
2001 P T D 2300
[Lahore High Court]
Before Nasim Sikandar and Jawwad S. Khawaja, JJ
C.I.T., ZONE‑B, LAHROE
Versus
Messrs NIAMAT & BROTHERS, SHAHKOT
C.T.R. No. 107 of 1993, heard on 12/02/2001.
Income Tax Ordinance (XXXI of 1979)‑‑‑-
‑‑‑‑S.65‑‑‑Additional assessment‑‑‑Assessment which had become barred by time under the repealed Income‑tax Act, 1922 could not be re‑opened under S.65 of the Income Tax Ordinance, 1979.
Mian Yousaf Umar for Petitioner.
Saddat Ali Khawja for Respondent
ORDER
NASIM SIKANDAR, J.‑‑‑-This is a case stated by the Lahore Bench of the Income‑tax Appellate Tribunal. The following question of law has framed for our considered and opinion:‑‑‑
"Whether an assessment which had become time‑barred under the repealed Income‑tax Act before coming into force of the Income Tax Ordinance, 1979 can be reopened under section 65 of the Income Tax Ordinance?"
2. After hearing the learned counsel for the Revenue, we are of the view that he has not been able to make out a case. The view of the Tribunal with regard to invocation of provisions of section 65 of the Income Tax Ordinance, 1979 where an assessment had become barred by time under the repealed Act, 1922 has recently been considered by us in C.T.R. No.329 of 1991 re: Iqbal Poultary Farm v. CIT. In that case the Tribunal held that an Assessing Officer could not re‑open an assessment which was barred by limitation under the provisions of section. 34 of the late Income‑tax Act, 1922:
3. For the reasons recorded in that opinion while maintaining the view adopted by the Tribunal we will hold that an assessment which had become barred by time under the repealed Income‑tax Act, 1922 could not be reopened under section 65 of the Ordinance.
4. Answered accordingly.
C.M.A./M.A.K./C‑80/LOrder accordingly.