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I.T.A. NO.481/LB OF 1999 versus I.T.A. NO.481/LB OF 1999


Based on the Income Tax Ordinance 1979 Sections 59 (1) and 59A Self Assessment Assessment Returns, the Distribution Assessment becomes eligible to finalize the assessment under section 59 (1), Income Tax Ordinance, 1979 if the return of income is through Assessment. Filed Provides authorization to the Assessing Officer without the need for presence of the Assessing Officer, with the provisions of the Self Assessment Scheme issued by the Central Board of Revenue for the year which is eligible for acceptance under the scheme of section 59A of the Ordinance If he was satisfied that the return presented under Section 55 was valid and that the officer investigating the matter was correct and that the full investigating officer had to examine the facts and circumstances of each case and decide whether any Special case can be reviewed. Whether or not to be finalized under section 59A of the Income Tax Ordinance 1979

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