I.T.A. NO. 4403/LB OF 2001, DECIDED ON 31ST DECEMBER, 2001. versus I.T.A. NO. 4403/LB OF 2001, DECIDED ON 31ST DECEMBER, 2001.
The Assessing Officer regarding the production of accounts, evidence, etc. 129 and 134 of the Income Tax Ordinance 1979, failed to contest the defects under Article 62 of the Income Tax Ordinance 1979. The first appellate authority found in the books of accounts has set aside the direction for the de novo decision that the assesseeing officer assessor should face the specific defects listed in the Assessing Inquiries books. Instead of abolishing the assessment, putting aside this issue, when the Assessing Officer failed to deal with the defects found in the books of accounts, he was required to provide the law for the investigation, which the Assessing Officer The order for was emptied by applet. Tribunals violating section 62 of the Income Tax Ordinance 1979
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