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I.T.AS. NOS. 5314/LB AND 5315/LB OF 1991-92 versus I.T.AS. NOS. 5314/LB AND 5315/LB OF 1991-92


Income Tax Ordinance 1979 Sections 13 (1) (a), 63 and 65 The reopening of the absence of new material before the officer assessing the increase in unclear investments is assessed under the self-assessment scheme, followed by I reopened the matter on the basis that at the time of the issue of the refund, it was noted that the Assessment had made a heavy import which was impossible due to the available funds and the assessment was completed accordingly. The First Appellate Authority found that the conduct was illogical and unlawful and in the second appeal the tribunal was held on suspicion. Since the import material was available on record at the time of review, no escaping equipment was brought on record, therefore, the illegal and invalid orders under section 63/6565 were canceled and the review The original order was restored

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