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COMMISSIONER OF INCOME TAX\' versus CHOHAN FLYING COACH SERVICE

The Income Tax Ordinance 1979 Sections 65 (2), 59 (1) and 136 (1) refer the High Court to the Additional Assessment Assessing Officer, after receiving a notification from the Excise and Taxation Department, that the reassessment frameworks contained 6 (six). Vehicles are registered. Since 1989, their names have allowed the First Appellate Authority to have a partial relief tribunal, as a matter of fact, it is learned that the alleged information is related to two persons, who were different from the persons who constituted the Assisi at the time, Assessing. The officer notified the assessee officer under section 65 without considering the status of the notice issued. Income Tax Ordinance 1979, and proceeded to re-examine the registered firm in 1989, which was not even present in that year, according to the real owners' affidavits and statements, two such persons have nothing to do with it. There was no revenue for 6 vehicles. Reviewing the year 94 of 1993 under Section 59 (1) of the Ordinance dated 164 1994, the alleged information was already available to the Assessing Officer, dated 209 1993. The tribunal eventually found that without any knowledge the assessee officer had proceedings under section 65. The ordinance and the restructuring of this assessment was merely a change of opinion; any of the questions posed by the tribunal to the High Court arising out of such order, the High Court refused to intervene. advocate from Guddu lawyer