The COMMISSIONER OF INCOME TAX, COMPANIES ZONE-IV, KARACHI vs MUHAMMAD HAMID Ss — 2022 PTD 1752 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1752 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: The COMMISSIONER OF INCOME TAX, COMPANIES ZONE-IV, KARACHI vs MUHAMMAD HAMID Ss
Subject matter: Tax & Customs
Provisions referred to: S. 65; Income Tax Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

The COMMISSIONER OF INCOME TAX, COMPANIES ZONE-IV, KARACHI VS MUHAMMAD HAMID Ss.65, 62 & 136----additional assessment/reopening of previously completed assessment on basis of "Definite Information"---Nature and meaning of term "definite information"---Scope---Question before High Court was whether assessment of taxpayer could be reopened on basis of information already furnished by taxpayer and whether such information could be termed "definite information"---Held, that no information had come to Department from outside sources but was already available with Department in shape or forced/details as furnished by taxpayer under assessment proceedings---For reopening of any assessment under provisions of S.65 of Income Tax Ordinance, 1979, there had to be "definite information" available with Department and no previously completed assessment could be reopened when no "definite information" was available and in the present case, case fell under category of "change of opinion" upon which Department could not reopen assessment of taxpayer---"Definite information" did not mean a reanalysis of existing information or further information or an opinion which was accessible but not taken into consideration previously---High Court observed that no information had come to paossession of Department which constituted "definite information" and therefore, impugned action taken by Department under Ss.65 & 62 of Income Tax Ordinance, 1979 was not legally maintainable---Reference was answered, accordingly.

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