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USMAN SAEED BUTT versus THE DEPUTY COMMISSIONER, INCOME-TAX, CIRCLE-2 COM: ZONE-I; LAHORE.


Income Tax Ordinance 1979 Sections 58, 58 and 61 of the Constitution of Pakistan (1973), Article 199 Constitutional application to issue notices in the names of a deceased person under Sections 57, 58 and 61 of the Income Tax Ordinance is the fact that this person was dead. ? Instead of issuing a notice in the name of the legal representative who issued the notice to the assessor by means of his legal representative, neither his name nor the legal representative's address was mentioned in the notice. The duty to determine the validity in question was, the Assisi bound to find the names of the legal representatives of the victims and issue notices to them, who did not get any chance on that occasion in 2001. The notice was issued on. Without any legal authority and under the circumstances there is no legal effect by the High Court

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