The petitioner filed the present writ petition from the order, dated 19-9-1992 passed by the Income- tax Officer, Circle 18, Zone-A, Lahore and order, dated 28-10-1992 passed by the Commissioner of Income-tax, Zone-A, Lahore whereby the respondents refused to accept the immunity from detailed scrutiny claimed by the petitioner and further the petitioner sought declaration that his case was qualified under Self-Assessment Scheme for the assessment year 1990-91.
2. Brief facts of the case are that the petitioner which is a Firm and deals with the manufacturing and sale of ice, filed its income return declaring income at Rs.48,000 for the assessment year 1990- 91 under Self-Assessm ent Scheme. The Central Board of Revenue vide Circular No.5 of 1990 enforced its Assessm ent Scheme for the assessment year 1990-91. The petitioner represented to the respondent pointing out that he has filed a return under the Self-Assessment Scheme and as it fulfilled all the requirements, therefore, its case qualifies for acceptance under the Scheme. The respondents held that the case of the petitioner did not qualify under Self-Assessment Scheme. As the income declared in return was not more than the income last assessed for assessment year 1988-89. The petitioner maintained that last assessed income in his case would be income for the assessm ent year 1989-90 and in that year as the proceedings were filed, therefore, it meant zero income. The Revenue on the other hand contended that as proceedings of income-tax for assessm ent year 1989-90 were filed therefore, order made for the assessment year 1988-89 would be taken to be an order for ascertaining the income last assessed.
3. I have considered the arguments of the learned counsel for the parties and examined the record.
Self-Assessm ent Scheme for the year 1990-91 was announced and enforced through Circular No.5 of 1990, dated 25-6-1990. All returns filed under Self-Assessment Scheme by the existing assesses qualified for acceptance except. Returns inter alia in cases where income declared is less than the income last assessed or the income last declared. In para.6 of the Scheme the expression income last assessed was described and it meant the total income assessed for the latest assessment year prior to the assessm ent year 1990-91, as it stands before the last date for filing of return of total income for the assessm ent year 1990-91. It is thus clear from the scheme itself that income last assessed for the purpose of scheme was the income which was assessed through a proper assessm ent order prior to the assessment year 1990-91. In the case of the petitioner there was no assessm ent made for the assessm ent year 1989-90 as the proceedings were filed and the income last assessed was only in respect of assessment year 1988-89 in which year income assessed was Rs.79,000. The petitioner while submitting the return under Self-Assessment Scheme declared its income at Rs.48,000 which obviously was less than the income assessed for the assessment year 1988-89, as such the case of the petitioner did not qualify for acceptance and the impugned order passed by respondent No.3 was in accordance with the Scheme.
In view of my finding herein before I do not' see any substance in the writ petition. Accordingly the same is dismissed. .