I.T.A. NO. 1213(LB) OF 2001 versus I.T.A. NO. 1213(LB) OF 2001
An additional diagnostic evaluation was completed under Income Tax Ordinance 1979 Sections 65, 13 (1) (AA) and 59 Section 59A of the Income Tax Ordinance 1979 and thereafter information on record regarding car purchase was available. On the basis of the same information, a valid proceeding under section 65 of the Income Tax Ordinance, 1979 could be initiated only if the department came into possession of certain information, after the original assessment or it was established that the original assessment. This was done without the request. With this in mind, the actual assessment under section 59A of the Income Tax Ordinance, 1979 can be made only after keeping in mind the facts of the case and concluding that the return was not accepted under any understanding. The provision of the law to reopen the assessment made under section 59A of the Income Tax Ordinance 1979 Order was not authorized by the Assessing Officer. d Appellate Tribunal canceled under section 65 of the Income Tax Ordinance 1979
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