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COMMISSIONER OF INCOME- TAX/WEALTH TAX, LAHORE ZONE-B, LAHORE versus NOOR TRADING COMPANY, PATTOKI


Income Tax Ordinance 1979 Sections 59, 61 65 and 136 (1) of the Central Board of Revenue Circular No. 9, dated 1, 1993, reopening the case evaluation under Para-L (i) Self-Assessment Scheme is not accepted by Income Tax. was done. Under Section 61 of the Income Tax Ordinance, 1979, the authority and notice to the assessee was issued the right that its return filed under the Self Assessment Scheme is protected from scrutiny by the Income Tax Officers. Did not accept the selection and selection of this transaction. The process was retained under common law. The Income Tax Tribunal allowed the assessee to file an appeal through a valid claim that he was eligible to take advantage of the exemption clause by a fifteen percent tax increase. The appellate authority, along with the authority before or before the Tribunal Assessing Officer, refrained from recording any findings of claim for immunity, as the SAS preferred. The CC High Court expressed its distress at first trying to cope with a promise and then trying to deal with it. Under the Self Assessment Scheme, will not normally give rise to the question of law excluded within the range of appeals

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