I.T.A. NO.84/KB OF 1996-97 versus I.T.A. NO.84/KB OF 1996-97
Income Tax Ordinance 1979 Sections 65, 129 and 134 The appeal of the reassessment, which was initially the priority of the SC, was dismissed as baseless because the original assessment order as soon as section 65 began proceeding under the Income Tax. Was not in the field Ordinance, 1979 When proceedings were terminated under section 65 of the Income Tax Ordinance, the order of its original assessment was reinstated, resulting in an appeal filed which ultimately did not decide on the merit. Was also restored, the appeal is a continuation of the original assessment process. The appellant has been made a victim of circumstance; the doors of justice should not be closed. The Commissioner's Income Tax Proportional Order was ordered to dismiss the appeal, and after providing appropriate opportunities at the hearing of the case, he has been remanded to terminate the same case on merit. To the appellant
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