AZAD JAMMU AND KASHMIR TECHNICAL EDUCATION AND VOCATIONAL TRAINING AUTHORITY (TEVTA) vs COMMISSIONER INLAND RE

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AZAD JAMMU AND KASHMIR TECHNICAL EDUCATION AND VOCATIONAL TRAINING AUTHORITY (TEVTA) VS COMMISSIONER INLAND REVENUE AZAD JAMMU AND KASHMIR CAMP OFFICE MIRPUR Ss. 114(4) & 122(C)---Furnishing return of income , failure of---Provisional assessment, making of---Proceedings under S. 122(C)---Notice under S.114(4), non-issuance / service of---Scope and effect---Claim of the petitioner / Azad Jammu and Kashmir Technical Education and Vocational Training Authority (TEVTA) is that the respondents /Department did not serve any notice upon it under S.114(4) of Income Tax Ordinance, 2001, and only after issuance and service of notice under S. 114(4), the proceedings under S. 122(C) may be initiated---Validity---According to S. 114(4) of Income Tax Ordinance, 2001, the Commissioner may issue notice in writing, requiring any person, who in the Commissioner's opinion is required to file a return of income but failed to, furnish a return of income for that year within 30 days from the date of service of notice as the Commissioner may allow---Section 114(4) of the Ordinance, 2001 clearly reveals that the Commissioner may by notice in writing require any person who in Commissioner's opinion is required to file a return of income but who has failed to do the same may issue notice to him---Record shows that no notice upon the petitioner under S. 114(4) has been served---Section 122(C) of Income Tax Ordinance, 2001, reveals that said section was omitted by the Finance Act, 2017, however, the instant writ petition was filed on 22.04.2016 and at that time S. 122(C) was in existence---According to S. 122(C), if a person fails to furnish return of income for any tax year, the Commissioner may make a provisional assessment of the taxable income---Under S. 122(C) of Income Tax Ordinance, 2001, before initiating proceedings under S. 122C, proceedings for issuance of notice under S. 114(4) should have been initiated---A provisional assessment under S. 122C has to be made after issuance of notice under S. 114(4) of the Ordinance, 2001---In the present case, respondents / Department did not issue notice under S.114(4) of the Ordinance, 2001, therefore, respondents failed to comply with the provision of law---High Court set-aside impugned proceedings---Writ petition was allowed accordingly. Citation Name: 2025 PTD 473 HIGH-COURT-AZAD-KASHMIRBookmark this Case AZAD JAMMU AND KASHMIR TECHNICAL EDUCATION AND VOCATIONAL TRAINING AUTHORITY (TEVTA) VS COMMISSIONER INLAND REVENUE AZAD JAMMU AND KASHMIR CAMP OFFICE MIRPUR art. 44---Income Tax Ordinance (XLIX of 2001), Ss. 127, 114(4) & 122(C)---Furnishing return of income, failure of---Provisional assessment, making of---Proceedings under S. 122(C) without issuance / service of notice under S. 114(4), assailing of---Writ petition---Maintainability---Claim of the petitioner /azad Jammu and Kashmir Technical Education and Vocational Training authority (TEVTa) is that the respondents / Department did not serve any notice upon it under S. 114(4) of Income Tax Ordinance, 2001, and only after issuance and service of notice under S. 114(4), the proceedings under S. 122(C) may be initiated---Validity---although in S. 127 of the Income Tax Ordinance, 2001, words "except an assessment order under S. 122(C)" have been omitted by the Finance act, 2017, however, the constitutional petition was filed on 22-06-2016 prior to omission of the these words---Chapter III of the Ordinance, 2001 deals with appeal and S. 127 clearly ousts the jurisdiction of appellate Forum against any order passed under S. 122(C)---Hence, there is no alternate, adequate, efficacious remedy except to invoke constitutional jurisdiction---Writ petition was allowed accordingly.

AZAD JAMMU AND KASHMIR TECHNICAL EDUCATION AND VOCATIONAL TRAINING AUTHORITY (TEVTA) vs COMMISSIONER INLAND REVENUE AZAD JAMMU AND KASHMIR CAMP OFFICE MIRPUR Ss — 2025 PTD 473 HIGH-COURT-AZAD-KASHMIR

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