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I.T.A. NO.2075/KB OF 1996-97, DECIDED ON 25TH FEBRUARY, 1998 versus I.T.A. NO.2075/KB OF 1996-97, DECIDED ON 25TH FEBRUARY, 1998


Income Tax Ordinance 1979 Sections 156, 50 (4), 80C (4) and 143B Error Correction The first appellate authority has, to some extent, passed an order approved by the officer examining under section 156 of the Income Tax Ordinance, L. 979 Got it right Under section 50 (4), Income Tax Ordinance, 1979, the demand for tax due to under-tax reduction is assessed in the State 33 under Section 143B issued under this review, Section 156, Income Tax Ordinance 1979. No order under the law was guaranteed. Since there was no original assessment order and no error was required to be resolved, the Assessing Officer was empowered to issue a demand notice and invoice the challan for short deduction / payment of tax, Section 156, Income Tax Ordinance 1979. An order was vacated under. Approved by diagnostic officer canceled

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