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I.T.A. NO.222(PB) OF 1996-97, DECIDED ON 15TH SEPTEMBER, 1997. versus I.T.A. NO.222(PB) OF 1996-97, DECIDED ON 15TH SEPTEMBER, 1997.

Self-Assessment Scheme for Income Tax Ordinance 1979 Section 59 (4) 1993 94, CBR Circular No. 9 of Para I (k) 1993, Circular No. 3 of 1994, Para 1 (k) Circular No. 3 of 1994, Failure of Dated 3 2 1994 Explanation of Principles relating to Delay in this regard from Principal Officer to Providing Short Diagnostic Account, Details and Documents within one Month of Service Date, Principal Expression No. 9 does not represent in paragraph 1 (k). The 1993 comment where it is provided that the taxpayer fails to provide such statements, accounts, details and documents within one month of the letter's service date in relation to the Income Tax Officer. That means it was a mistake. Some part of the Assisi, which was within its capacity, could not conceive of an error in such a way that it was due to circumstances beyond the scope of this assessment where the submission of short documents within the specified time in the notice / letter. It was out of control. There was no case for a pardon of the late pardon by the diagnostic, CBR Circular No. 199, by which, therefore, it was not applied to the assessee that the necessary requirements were not met. Tribunal remands Commissioner Income Tax (A) to decide on the matter before which the person who has already been incensed with the Assisi top civil advocates from Tall lawyer