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I.T.AS. NOS.2555/LB AND 2556/LB OF 1987-88, DECIDED ON 8TH MARCH, 1996. versus I.T.AS. NOS.2555/LB AND 2556/LB OF 1987-88, DECIDED ON 8TH MARCH, 1996.

Notice of Income Tax Ordinance 1979 Section 61, 62, 63, 65, 69 and 74 and assessment against a deceased person was made under section 62/65 of the Ordinance of 1983, 1987. In response to the notification under section 6363 on the same clause, Assisi's son replied that his father, his father had expired in 1986 and had filed a return on behalf of his deceased father but his The assessment did not appear in the pursuit of the notices issued. The officer proceeded to determine the revenue accordingly CIT (A) partially agreed to the SC's request and according to the law laid down de novo proceedings remanded, against the deceased person. The reviews were, in fact, not even authorized in the Law Act. Even after an Assessing Officer is reviewed, when the Assessment is notified of its expiration and cannot be allowed to proceed illegally, the CIT (A) must be assessed. By engaging in illegal testing. Instead of terminating the non-service of notices on all legal heritage, there was a jurisdictional defect that could not be ignored, the Assessment was declared invalid and was terminated. ask a advocate free from Sanghar lawyer