MESSRS CAVALRY SUPER STORE VS THE INCOME-TAX OFFICER, CIRCLE-1, ZONE, LAHORE
2002 P T D 133
[Lahore High Court]
Before Mansoor Ahmad, J
Messrs CAVALRY SUPER STORE
Versus
THE INCOME-TAX OFFICER, CIRCLE-1, ZONE, LAHORE
Writ Petition No. 6281 of 1993, decided on /01/.
nd
August, 2001. Income Tax Ordinance (XXXI of 1979)---
----S. 65---Constitution of Pakistan (1973), Art. 199--Constitutional petition---Re-opening of assessment---During the pendency of Constitutional petition assessment order had already been passed by the Authorities and the assessee had already filed appeal against the order-- Effect---Where assessment order had been passed in pursuance of notice under S.65 of Income Tax Ordinance, 1979, the Constitutional petition had become infructuous---Constitutional petition was disposed of accordingly.
Nemo for Petitioner.
ORDER
This writ petition is directed against the notice, dated 24-11-1992 issued under section 65 of Income Tax Ordinance, 1979 by the respondent (Assessing Officer) showing his intention to re-open the assessment for the assessment year 1988-89.
This writ petition was still at motion stage and none has appeared on behalf of the petitioner. The learned counsel appearing for the Revenue has informed that in pursuance of notice assessment order was already passed and the petitioner had already filed an appeal before the Commissioner of Income-tax (Appeals), as is evident from the order of this Court, dated 5-6-1994.
In view of assessment order having been passed in pursuance of notice under section 65 of Income Tax Ordinance, 1979, this writ petition has become infructuous and perhaps for the reasons none has appeared on behalf of the petitioner. Accordingly, this writ petition is disposed of as having become infructuous.
Q.M.H./M.A.K./C-117/L Order accordingly.