I.T.A. NO. 190/KB OF 1997 versus I.T.A. NO. 190/KB OF 1997
Income Tax Ordinance 1979 Section 66 Deputy Commissioner's inspection powers to revise the order of the Deputy Commissioner showed the opening stock as Rs 52,000 instead of Rs 5,20,000 in total, while the total trading account was Rs 5. It may be added that, under section 66A of the Income Tax Ordinance, 1979, 20,000 assessments were revised, Section 66A of the Income Tax Ordinance was only sought in such matters in which certain clarifications were made. As such, the wrong order was approved by the Assigning Officer which led to prejudice. The order of taxation under section 66A should not be in the nature of tinkering or the order of inspection of the Additional Commissioner under section 66A of the Income Tax Ordinance, 1979, only on minor matters or without examination of the substance of the matter, the Appellate Tribunal. Canceled in the circumstances
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