I.T.AS. NOS.4263/LB TO 4266/LB OF 1996, DECIDED ON 14TH JUNE, 1997. versus I.T.AS. NOS.4263/LB TO 4266/LB OF 1996, DECIDED ON 14TH JUNE, 1997.
Income Tax Ordinance 1979 Section 65 Resumption of Assessment Unless the Assessing Officer has freely exercised his mind in compliance with the Superior Authority's order, the provisions of Section 65, Income Tax Ordinance 1979 cannot be applied, However, other requirements were available on record under the law on which the Assessing Officer believed and he was in a position to resume an assessment and did so by referring to some higher authority, Article 65 , The notice ordinance cannot be considered illegal under Income Tax
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