I.T.A. NO.4537/1_13 OF 1999 versus I.T.A. NO.4537/LB OF 1999
Broad-based self-assessment under Sections 61 and 62 of the Income Tax Ordinance 1979 Sections 59 (l), 61, 62, 129 and 156 of the CBR Circular No. 5 of 1995, dated 11 7 1995. Returns were filed under the scheme notices. Tax Ordinance, 1979 was issued for processing this case under the common law before 30 1996 1996 and after 30 6 1996 the appeal of the Assessment was made under Income Tax Ordinance under section 156 of the Income Tax Ordinance, 1979. Was. The appellate authority claims that the assessing officer was not justified in making the assessment under section 62 of the Income Tax Ordinance, as the matter was finalized under section 59 (4) of the Income Tax Ordinance 1979, office. I his successor \ reformed the order according to which the accuracy was determined by the predecessor successor completely ignored in the office and disposed of without any inquiry and inquiry, the successor to the office There was action under 56 of the Income Tax Ordinance 1979, which was dedicated to fixing the order of his predecessor, which was clearly illegal in the process. It was found illegitimate that the successor in his position had gone ahead to review the order of his predecessor, for which he could not do so. Under section 59 (4), the assessment was finalized as no order was passed until 30 no 1996, completely misunderstood because the assessee was well advised before 30 6 1996. Given that his return for the year is not eligible under the Broad Base Self Assessment Scheme and the notice. Was issued and presented under section 61 and the matter was discussed by the appellate tribunal in the office with the successor's DD order.
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