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I.T.A. NO.2968/LB OF 1999 versus I.T.A. NO.2968/LB OF 1999


Income Tax Ordinance 1979 Section 66 A & 62 Powers to inspect Additional Commissioner for review of Deputy Commissioner's order was a partner of Assessment completed under Assistive Section 62 62, Income Tax Ordinance, 1979, which was Additional under Section 66. The commissioner was inspected and canceled. A. Income Tax Ordinance, 1979, on the basis that rental income was less than the value declared by the financial tax. Accounts for rent, property tax receipts and individuals' associations were not submitted. The reduction in capital, the investment in the shares was not proved and the information obtained from the bank regarding the import made by the Association of Personnel was triggered by the Assessing Officer and did not confirm the rent from the tenants. The SC went on to claim that the objection was of a managerial nature, so, after an in-depth investigation of the matter, there was no reason to cancel the final assessment under section 62, Income Tax Ordinance, 1979. Proposed property income of the property was less than previously estimated that in the case of assessment of the Association of Persons, Investment, Impact of Association of Persons / Assessment of the Association of Personnel Assessment. Can be picked up and not the case. The partners and the reviewing authority did not indicate any loss of revenue. Legislative reasons raised by the reviewing authority were successfully rejected by the Assessment Objections, those taken by the authority were of a regulatory nature and were directly related to the quality of the evaluation order. Sissing

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