I.T.A. NO. 1434/LB OF 1994 versus I.T.A. NO. 1434/LB OF 1994
Income Tax Ordinance 1979 Section 59 Self Assessment Scheme Assissee returned the sale and income along with the statement that it was stated that Rs 1,60,000 of the total capital as loan assessment officer received the required proof. In this case, it was recommended to set aside the Self Assessment Scheme. The appellate authority increased the appraisal officer, denial oath etc. under section 12 (18), which found that the provision of law in the Assessment Order was not identified whereby the case of the Assessment was registered on the Self Assessment Scheme. Was placed in a circle, the diagnosis was separated and remand was obtained with remand. Under the Self Assessment Scheme, the eligibility of the return should be examined on merit, in which case, when the first appellate authority was satisfied that there were no proper reasons for proceeding on the case under the general law nor had it been brought on record. A remand of the matter will be received on the issue of eligibility for return under the Act. The self-assessment scheme was clearly allowed inappropriate appeals and was held on the prerequisite order was not fulfilled on the prerequisites for selection of the case for total audit and the appellate order was set aside and under the Self Assessment Scheme. The return filing was accepted.
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