I.T.AS. NOS. 378 TO 380/PB OF 1995-96, DECIDED ON 20TH SEPTEMBER, 1997. versus I.T.AS. NOS. 378 TO 380/PB OF 1995-96, DECIDED ON 20TH SEPTEMBER, 1997.
Income Tax Ordinance 1979 Section 156 Error correction is evident on the face of the error record where one of the provisions is capable of two interpretations, adopting such an interpretation cannot be considered a manifest error from the record after which action can be taken. Subsequently, the amendment of section 156 should be considered under the Income Tax Ordinance, 1979, which could not be immediately found by the eye in 1979 and should not have been established by the long process of argument.
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