I. T. A. NO. 4296/LB OF 1998, DECIDED ON 4TH MARCH, 1999. versus I. T. A. NO. 4296/LB OF 1998, DECIDED ON 4TH MARCH, 1999.
Income Tax Ordinance 1979 Section 66A & 59 (1) CBR Circular No: 9, 1993 1993, 1 7 1993, C1 7, tell (b) Additional Commissioner's inspection powers, to review the order of the Deputy Commissioner; In addition to the successor registered firm, the sale proceeds the commission firm's income was dissolved and the property of the business premises / shop was handed over to the owner of the shop who leased it to the old and No contact was found between the new business. The revised appraisal order of the Additional Commissioner, under Section 66A, Income Tax Ordinance 1979, was inspected under the Self Assessment Scheme, wherein the assessee is considered the successor of the registered firm. The date of the registered firm must be followed. The successor was not legally justified in distinguishing it from the alleged foregoing proceedings under section 66A, Income Tax Ordinance, 1979, a session order approved under section 59 (1) of the Income Tax Ordinance, 1979 There was no new business that had the basic need to allow the caretaker officer to proceed under the revision powers that the Additional Commissioner of Inspector Order of Additional Commissioners had canceled.
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