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I.T.A. NO.2437/LB OF 1999 versus I.T.A. NO.2437/LB OF 1999

Income Tax Ordinance 1979 Sections 65 and 59 (1) Additional Assessment Assessment Year 1996 1996 97 Assessment was finalized under the Self Assessment Scheme This assessment was reopened on the basis that the closing stock at the end of the assessment year 1996 for 97. The assessment officer had a stock of assessment year 1995 stock 96 at the time of reopening the assessment under section 65 of the Income Tax Ordinance 1979, while at the time of fact-checking Was available on the record. On the same facts the opinion of the appraiser was to be changed in every way, which was not allowed by law. The original appellate tribunal restored the circumstances. famous lower court advocate from Ghotki lawyer