I.T.AS. NOS. 443/KB, 444/KB OF 1995?96, 1226/KB OF 1994?95, 1560/KB OF 1996?97 versus I.T.AS. NOS. 443/KB, 444/KB OF 1995?96, 1226/KB OF 1994?95, 1560/KB OF 1996?97
Income Tax Ordinance 1979 Sections 65 and 5 (i) (c) (CC) Apply the principles of reappraisal legal approval Section 5 (1) (c) (CC), Income Tax Ordinance, 1979 DCIT and I AC Nature's Permanent Powers and Jurisdiction Sections 5 (1) (c) and (CC), the Income Tax Ordinance, 1979, apply when proceedings under the above provisions are made and otherwise, The resumption of the diagnosis will be illegal and without jurisdiction without the necessary prior approval of the AC.
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