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I.T.A. NO.4538/LB OF 1999 versus I.T.A. NO.4538/LB OF 1999

Income Tax Ordinance 1979 Sections 156, 59 (4), 61, 62 and 13 (1) (C), (D) CBR Issue No. 4 of 1996, dated 1 7 1996, paragraph (h) error correction itself Assessment Evaluation Year 1996 Return 97 Returns were filed under Product Based Self Assessment Scheme Assistant was finalized under Section 62, Income Tax Ordinance 1979, 30 30 1997 due to concealment of property and suppression of commission receipts. ? Was done under Sections 13 (1) (c) and 13 (1) (d) of the Ordinance First Appellate Authority (foregoing) found that the filing of return property filed under the Broad based Self Assessment Scheme and suppressing the Commission's receipts Has been disqualified for this and there can be no question of approval for return under the scheme. The assessment will be finalized under the assessment of section 59 (de) under section ance I () of section 30 of 1997 (1997) and in addition to the de novo consideration, the Assisi has approved 1999 Appeal for Correction of Error (Successor) The first appellate authority on the basis that the Appellate Authority is allegedly automatically finalized the review under section 59 (4) of 30 April 1997. The decision to grant was unable to decide because no formal assessment order had been approved or until that date - the return was found to be ineligible under the Broad-based Self Assessment Scheme. The correction was then made by the (Appellate) First Appellate Authority and the returns filed under the BBSSAS were accepted that the department says (successor) had the first appellate authority with that authority. There was no option but to resort to it. top advocate from Qalandarabad lawyer