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COMMISSIONER OF INCOME-TAX, COMPANIES, LAHORE versus CRESCENT ART FABRIC LIMITED, LAHORE


Even if it was found to be prohibited from reopening under section 65 of the Income Tax Ordinance 1979, with respect to the change in the High Court jurisdiction in the responsibility of the Income Tax Ordinance 1979 Sections 136, 65 and 13, That there is no action. Restricted, the tax liabilities of the reviewers will not change in any way as the Tribunal found on the merit that the provisions of Section 13 of the Income Tax Ordinance 1979, which the Revenue reopened after the matter was reopened. Was. Otherwise, they were not attracted to the facts of this case and the questions referred to were refused by the High Court in these circumstances.

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