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I.T.AS. NOS.5806/KB, 5807/KB, 6309/KB OF 1991-92 AND 893/KBOF 1996-97 versus I.T.AS. NOS.5806/KB, 5807/KB, 6309/KB OF 1991-92 AND 893/KBOF 1996-97


Income Tax Ordinance 1979 Section 62 GF Rate Applicable to the Appellate Authority Despite specific direction, no parallel case was presented by the examining officer while keeping in view the actual assessment by the appellate authority GP. There was no notice of the intent of this assessment authority. In order to adopt the GP rate, the Diagnostic Diagnostic Authority was issued in favor of a reduction in the GP rate and it was served and the department representative against any such reduction would support any of his views. The parallel case was not cited, in which the tribunal refused to interfere with the appellate authority's order. , And also confirmed it on a GPS rate point

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