ISLAMUDDIN versus INCOME-TAX OFFICER
Constitution Pakistan 1973 Sections 156, 12 (13), 19 and 21 of the Constitution of Pakistan (1973), Article 199 Constitutional Assessment Year 1981 82 to 1982 83 Correction of error This additional appraisal officer declared more than 1/4 share of the declared income. Each of the rent received in connection with the building was applied by the Assisi for correction of the error under Section 156, Income Tax Ordinance, 1979 and with the argument that the assessment under Section 19, Income Tax Ordinance 1979 There was a serious error in finalizing. Instead of forming an assessment under section 21, Income Tax Ordinance, 1979, it should be evaluated as an association of persons and this was due to unlawful and / or inadvertent inadvertence and as such Appeal Tribunal along with First Appellate Authority found that the record did not show any wrongdoing and confirmed that d. Appointment of Appraisal Officer of the appraisal was ordered: They cannot be treated as an association in relation to income / rent from the building. Because the relevant part of each asset is accurate and that I was sure. Under Section 21 of the Income Tax Ordinance, 1979, the assessee should have been assessed, the accuracy checking officer deliberately, deliberately and after considering the relevant provisions of the law applicable to the facts and circumstances of the case. Deliberately made a search. Both the Income Tax Officer (Appeal) and the Appellate Tribunal can only be amended, amended or set aside for the exercise of the powers of appeal, therefore, under Section 1 56 of the Income Tax Officer,
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