I.T.A. NO.2990/LB OF 1991-92 versus I.T.A. NO.2990/LB OF 1991-92
The law that came into notice before the addition of the two notices under section 13 (1) and 13 (2) of the Income Tax Ordinance 1979 section 13 (1) and 13 (2) of the Ordinance was enjoined by the appellant to issue notice on the appellate forums and stated That it has received notices under Section 13. (2) Not only the notice under section 13 (1) was issued by the department, therefore, before the addition, the matter of proceedings became invalid in the eyes of the law, the claim was made as the record was on record. Otherwise the law was not required before making two separate and separate notices.
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