ARIF NIZAMI versus COMMISSIONER OF INCOME TAX, LAHORE
Income Tax Ordinance 1979 Sections 66A, 59, 59A, 62, 63, 64, 129 and 134 of the Constitution of Pakistan (1973), Article 199 to maintain the constitutional application, notice notice under section 66A of the Income Tax Ordinance, 1979 On opening, it was estimated that the return filed under the Self Assessment Scheme was that after filing such return, the Authority may order any order under Section 59 (1) or Section 59A or Section 62 and 63 of this Ordinance within the stipulated period. Did not approve, so such an evaluation was completed and in the absence of any order beyond the interests of the Revenue, before the appellate authority and the Tribunal could be dismissed. The Air Ordinance Appeals had no opportunity to initiate proceedings under Section 66A, the accuracy record showed that the return of the Assisi was finalized under Section 59A of the Ordinance. The amount of revenue that was over-declared was incorrect and the revenue was biased, while the tribunal reduced the increase. The constitutional jurisdiction was created to exercise the power of the Constitution, which was dismissed in the circumstances by the arbitrary High Court.
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