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I.T.A. NO. 1391/LB OF 1999, DECIDED ON 22ND MAY, 1999. versus I.T.A. NO. 1391/LB OF 1999, DECIDED ON 22ND MAY, 1999.

Authorization to inspect Additional Commissioner to review Income Tax Ordinance 1979 Sections 66A, 59D and 62 Deputy Commissioner, Assisi obtained CVT certificate for purchase of plot on 28 12 1994 and this year Failure to declare plot in property tax declaration 1995 Showcase notice for reopening of assessment completed under section 62, Income Tax Ordinance, 1979 under Assessment Officer, was not considered in the Assessment Order. The decision of this plot was filed by the SC, meanwhile, under section 59D, Income Tax Ordinance, 1979, and section The assessment under 62 was accepted in the stable order approved for the year 1996 97 97 and 1997 98, the assessment year 1995 96 96 was canceled on the basis of inspection of the Additional Commissioner on the basis that neither the statement of wealth was made by the diagnostic office. Neither the summoned nor the plot for the valid tax declaration for this year was announced. The prejudice or error in the order passed under Income Tax Ordinance, 1979, Section 62, Income Tax Ordinance 1979, was removed when the Assessment filed a declaration under Section 59D of the Income Tax Ordinance, proceeding under section 65 of 1979. Before the showcase notice was issued but no action was taken, the information regarding the purchase of plot made under Section 65, Income Tax Ordinance, 1979 was already available to the department at the time of assessment, Income Tax Ordinance. An error was found in the declaration under the 5 sec D of the Disclosure Order of the 1979 Order. The Additional Commissioner was vacated under the circumstances jobs for advocates from Mangowal lawyer