I.T.AS. NOS.966/KB AND 967/KB OF 2000-01, DECIDED ON 10TH NOVEMBER, 2001. versus I.T.AS. NOS.966/KB AND 967/KB OF 2000-01, DECIDED ON 10TH NOVEMBER, 2001.
An option IT 30 was filed and inspection of the Additional Commissioner for review of the Deputy Commissioner's Order Statement under Income Tax Ordinance 1979 Section 66A, 80C, 143B & 59 Section 143B of the Income Tax Ordinance 1979 Notice was issued that no means were specified for the purchase of plots, vehicles and bungalows under Section 59A of the Income Tax Ordinance, 1979. The Assisi claimed that the provisions of Section 66A of the Income Tax Ordinance 1979 were to be sought. Incorrect because there was no order in the field that could only be assessed on the basis of registered return and, in the present case no return was filed and the order was invalid which could not be canceled. The order was passed under section 59A of the Income Tax Ordinance 1979, whereas in fact there was no order when the Inspector Additional Commissioner was inspected. It has been held that an order under section 59A shall be deemed to have been sanctioned and such order cannot be construed as a genuine order to obtain jurisdiction under section 66A of income. Tax Ordinance, 1979 Order of Inspecting Additional Commissioner Suspended by Tribunal
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