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Petitioner: COMMISSIONER OF INCOME TAX/ WEALTH TAX, ZONE-B, LAHORE VS Respondent: Messrs MALIK BROTHERS CLOTH DEALER, LAHORE
Court Name: Lahore High Court Judge(s): Mian Saqib Nisar, Sh. Azmat Saeed Title:COMMISSIONER OF INCOME TAX/ WEALTH TAX, ZONE-B, LAHORE vs Messrs
MALIK BROTHERS CLOTH DEALER, LAHORE Case No.: Income Tax Appeal No. 522 of 1998 Date of Judgment:2004-12-21 Reported As: 2005 PTD 1845 Result: Appeal dismissed Judgment ORDER The assessee/respondent for the first time filed his Income Tax Return for the year 1996-97, under the Self-Assessm ent Scheme (SAS). The Assessing Officer excluded the case from the scheme, on the ground that SAS is not applicable to the new assessee. This order has been upheld by the CIT but has been reversed by the Tribunal. The question posed in this case is as follows:-- "(a) Whether on the facts and circumstances of the case, the learned Appellate Tribunal was justified in its directions to accept the return under Broad Base Self-Assessment Scheme, whereas the circular instructions for acceptance of return under section 59A was issued after the completion of assessm ent. (b) Whether on the facts and circumstances of the case, the learned Income Tax Appellate Tribunal was justified to consider the arguments or evidence regarding the acceptability of the case under Self-Assessm ent Scheme, as the case was taken up under normal law." 2. When questioned, learned counsel for the appellant has not been able to substantiate if under the Self-Assessm ent Scheme for the year, 1996-97, there was any bar that a new assessee does not qualify thereunder. Rather in view of the instructions issued by the C.B.R., which are binding upon the department. Resultantly the order has rightly been passed by the learned Tribunal. Therefore, the above questions are accordingly answered.