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I.T.A. NO.7026/LB OF 1991-92 - versus I.T.A. NO.7026/LB OF 1991-92 -

Income Tax Ordinance 1979 Section 13 (1) (d) and 62 Circular No. 6 of 1988, Para 6 Edition Validity Department, upon receipt of this certification when Assessee purchased the house, which was called for a return under section 56, Under the Income Tax Ordinance, 1979 Easy Diagnostic Procedure (Section AP), the Assisi was required to produce evidence that they had done in the form of a photocopy of the officer assessing the return and postal receipts, 1988. CBR observed and relied on Para 6 of Circular No. 6. The conditions of the section AP were not fulfilled which brought the Assistance under section 62 of the Ordinance Commissioner Income Tax (A), which appointed the order with the directive that the matter should be dealt with according to law. And the matter was re-disputed The dispute was that there was no justification. It was a disagreement with the facts of the case to set the order evenly, the reliance of the appraising officer on para 6 of CBR Circular No. 6 of 1988 was not properly maintained if it returned some errors and shortcomings. The Assigning Officer was given 15 days' time to negotiate with the Assessment and resolve the deficiency, which the Assessing Officer did not in fact file the returns filed under Section AP, Income Tax On the basis of the Commissioner (A), he had not dealt with this point nor was there any justification in finding that the provisions of section 62 of the Ordinance Even though there is no justification for rejecting the order, the appraisal officer with no jurisdiction was instructed to accept the withdrawal under section AP. best advocate from Nawab Shah lawyer