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I.T.A. NO.635/I13 OF 1998-99 versus I.T.A. NO.635/I13 OF 1998-99


Income Tax Ordinance 1979 Sections 59 (1) (4), 59A & 63 Self Assessment Assessments were evaluated on the basis of the year 1995 96 returns. Two assessments were made for the year 1994 95, one was appointed on 30 4 1995 under the common law. Filed under section 59 (a) of the Income Tax Ordinance 1979 on the basis of the amended returns on 19 5 on 1996 and the second on the basis of the amended returns on 20 3 1997 assessment filed under 96 Return Self Assessment Scheme for the year 1995. was done. Which was processed under the Minor Law on the basis of which it was not qualified under the Self Assessment Scheme which was approved under the common law for the assessment year 1994 95. On the basis of such revised returns, the return of 96 for the assessment year 1995 was to be accepted under the Self Assessment Scheme, the first appellate authority accepted the Assisi's request and the donors. Directive to accept the return under the valid order of the Self Assessment Scheme listed under Section 59A of the Income Tax Ordinance 1979, on 3 April 1997, 30 9 1995, on this right before this arsenal, The ban could not be considered. The self-assessment scheme passed was a concession or concession that allowed the assessee to take advantage of the Cell Assessment Scheme that was inserted before the order under section 62 of the Income Tax Ordinance 1979, within the amended return framework. Which may not be helpful in claiming a self-assessment scheme. The assessment was in the order field under section 62 in 1995 when the return was filed which was laid on 19 1996 1996 which the SCCC failed to establish on its claim for acceptance under the Appellate Authority's Self Assessment Scheme Order.

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