SANDAL ENGINEERING (PVT.) LIMITED, FAISALABAD versus INSPECTING ADDITIONAL COMMISSIONER OF INCOME-TAX/WEALTH TAX, RANGE-I, COMPANIES ZONE-I; FAISALABAD
Income Tax Ordinance 1979 Sections 5 and 66 Under the jurisdiction of the Income Tax, the Additional Commissioner's inspection powers for reviewing the orders of the Deputy Commissioner and the expression for the purpose of any proceedings respect such matters or persons. As used in section 5 (1) (c), the Income Tax Ordinance 1979 does not by any means include the proceedings as long as they are considered as continuing proceedings. So it includes not only pending evaluation orders but also a complete evaluation order with reference to the Deputy Commissioner and the Inspector Additional Commissioner. Will. Examining the Additional Commissioner and Commissioner Order by the IAC, as authorized under Section 5 (1) (c) of the Ordinance, remains as an IAC, although the Assessing Officers act as Principles.
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