I.T.A. NO.265(PB) OF 1995-96, DECIDED ON 16TH FEBRUARY, 1997. versus I.T.A. NO.265(PB) OF 1995-96, DECIDED ON 16TH FEBRUARY, 1997.
Revise the powers of the Income Tax Ordinance 1979 Sections 66A, 12 (18) and 13 (1) (AA) of the IAC as Deputy Commissioner, as the amount received by Telegraphic Transfer (TT). And not as an amount received by the Assessment which has been loaned in section 12 (18), the Income Tax Ordinance, 1979, with the approval of the Assistant Commissioner of Income Tax, inspecting the Assessment Officer, withdrew the Assessment Order. And directed the Assessing Officer to understand the amount considered under Section 13 (1) (a) of the Ordinance. The requirements of section 12 (18) regarding cross-checks were not met
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