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I.T.A. NO.61 15/LB OF 1996, DECIDED ON 16TH SEPTEMBER, 1996. versus I.T.A. NO.61 15/LB OF 1996, DECIDED ON 16TH SEPTEMBER, 1996.


Assessing the assessment of Income Tax Ordinance 1979 Section 63 best judgment, Assisi indicated that in response to the notice under Section 61 of Income Tax Ordinance, 1979, Assisi participated in the procurement factory building proceedings and the Assessing Officer Action was taken under Section 63 of the said ordinance was incorporated under section 13 (l) (d) of the First Appellate Authority of the Ordinance after taking advantage of the return value balance, the same assessment was affirmed, the second appeal being provoked. There was no association doing business during the review. Parallel matter was stated, when making an assessment the assessment could not be made due to the difference of requirement, choice and taste between the two persons as the age of the building was not taken into account before the appellate authority, and therefore It was confirmed that it was confirmed in an unusual way. The decision was not the best idea, in the circumstances the evaluation was put aside and the re-evaluator was given the opportunity to review the matter.

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