PAK TRADE AFFILIATION Versus COMMISSIONER OF INCOME-TAX, ZONE

ORDER

SAAD SAOOD JAN, J .‑‑The petitioner in these three petitions is a Firm of contractors. It submitted returns of its income for the assessment years in question before the Contractors Circle III, Zone `A', Lahore. However, before the Income‑tax Officer of the said circle could process the assessment, the Income‑tax Officer of another circle falling in Zone B' passed the assessment orders. It is to be noticed that the petitioner did not disclose to the office finalizing the assessment that it had filed the returns in the Contractors Circle. When this irregularity came to the notice of the Commissioner of Income‑tax it charge of Zone `A', he set aside the assessment in exercise of his power under section 138 of the Income‑tax Ordinance. The petitioner challenged the orders of the Commissioner in writ jurisdiction but without any success. It now seeks leave. to appeal from this Court.

2. After hearing the learned counsel we are not satisfied that the order of the Commissioner suffers from any illegality. The petitions are, therefore, dismissed.

A.A./P‑68/S Petitions dismissed.