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I.T.AS. NOS. 111/KB AND 112/KB OF 1998-99, DECIDED ON 2ND NOVEMBER, 1998. versus I.T.AS. NOS. 111/KB AND 112/KB OF 1998-99, DECIDED ON 2ND NOVEMBER, 1998.


Income Tax Ordinance 1979 Section 66 The Commissioner's A & 65 powers to inspect the order of the Deputy Commissioner to review the order of the Deputy Commissioner were reviewed by the IAC in an interim order in which the issue of non-receipt of tax on interest was revised. The IAC shall request jurisdiction under section 66A, Income Tax Ordinance, 1979, as the Department may exercise jurisdiction under section 65 of the Income Tax Ordinance 1979 and the fundamental difference in the exercise of the terms of this ordinance is fundamental. Cannot be authorized under section 66A of the Constitution. The jurisdiction under Sections 65 and 66A of the Ordinance meant that the diagnostic officer could not exercise jurisdiction under Section 65 on the basis of the material already existing on the record and which the diagnostic officer had already consciously considered. , While the IAC may use the edit jurisdiction. Under section 66A ordinance on the Re-examination, any action cord and modification jurisdiction may be exercised, if, upon examination of the material available on the record, it shall pass the order to the appellate tribunal's interest in revenue respectively. Wrong and biased, with the option that they see the fundamental difference. Under Section 65, the Assessing Officer and IAC under Section 66A were honored as the Rehabilitation Authorities. In view of the facts and circumstances of the present case, no tactic can be made by the officer assessing Section 65 of the Income Tax Ordinance. , And this matter may be considered. IAC only under section 66A of the Income Tax Ordinance

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