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I.T.A. NO.587/KB OF 1997-98, DECIDED ON 13TH MARCH 1999. versus I.T.A. NO.587/KB OF 1997-98, DECIDED ON 13TH MARCH 1999.


Income Tax Ordinance 1979 Section 156 and 63/132 Correction of error On the basis of a request to appeal to the Additional Commissioner for correction of his order that neither the Income Tax Commissioner (Appeal) was referred to nor the Appellate Order Was included in The Appellate Additional Commissioner rejected the request with the observation that the matter had been dealt with and there was no point for correction, so the appellate Additional Commissioner's order was dismissed. In this direction the Commissioner should consider the matter in light of the directions given by the Income Tax (Appeal) and these observations should be re-presented in the Assessment Order and consciously decided on the merit.

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