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COMMISSIONER OF INCOME-TAX versus MUHAMMAD KASSIM

Income Tax Ordinance 1979 Section 4 (2D) Income Section 13 of the Income Tax Ordinance (1979) was increased after obtaining the prior approval of the Assistant Commissioner inspecting approval of the property increase of the IAC Reference Siding Officer. Yes, but no approval was obtained before competing. In addition to the value of the property, the proposed property evaluator says that before the proposal was contested, the inspecting officer from an assistant commissioner needed to obtain two separate approvals: additional and the other satisfied. Subsequently, according to the clarification O1 show cause notice, prior to this, there was no need to obtain the approval of the Assistant Commissioner, who inspected the settlement to deal with the proposed increase because the property value was not assessed by an expert / valuer. Provided by the Assessing Officer was not a valid estimate or estimate of the validity of the provision. ? Two separate and independent approvals of the Assistant Commissioner inspecting the increase in income declared by an Assessee through the increase / increase in the value of any valuable Article or Property Assessing Officer of Section 4 (2D) of the Income Tax Act, 1922 Was, therefore, not acted in accordance with section 4 clause. (2d) The addition of the Income Tax Act, 1922 was declared illegal criminal advocate from Layyah lawyer