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I.T. A. NO. 2025/LB OF 2001, DECIDED ON 28TH FEBRUARY, 2002. versus I.T. A. NO. 2025/LB OF 2001, DECIDED ON 28TH FEBRUARY, 2002.


Section 59 and 62 of CBR Circular No. 9, 1998 dated 21 7 1998, Para 5 (b) Self Assessment Doctor's salary income was more than 50% of total income Assessment total audit under section 62 of Income Tax Ordinance 1979 First, the appellate authority directed the appraisal officer to accept the case under the Self Assessment Scheme as the selection of the case was not valid as the salary income exceeds 50% of his total income. It was when he selected the doctors' cases. As a class, doctors can have 10086 income from medical income or 50% of their salary and 50% of income from medical practice or 90% of their salary and 10% of income from medical practice, To no avail The difference was properly investigated under section 62 of the Income Tax Ordinance 1979 because it was a member of a class of individuals who was selected for special audit.

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