MESSRS MILLAT BOTTLE STORE, FAISALABAD versus ASSISTANT COMMISSIONER OF INCOME-TAX
Income Tax Ordinance 1979 Section 59 (1) Constitution of Pakistan (1973), Article 199 Self Assessment Scheme (1993 94) CBR Circular No. 9 1993 Constitution of Self-Assessment Scheme Selects cases for total audit in the next two years. Clause to do so. If the case of Assisi was raised for the total audit for the assessment year 1993 94 and it was regularly checked, then the same assessment was selected for the total audit of 1994 by computer belt. 95 The valid notice of the issue of the SC case for full audit and issuance was without legal authority and had no legal effect under the circumstances.
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