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I. T. A. NO. 1052/KB OF 2000-2001, DECIDED ON 31ST OCTOBER, 2001 versus I. T. A. NO. 1052/KB OF 2000-2001, DECIDED ON 31ST OCTOBER, 2001

Circular No. 11 of the CBR, 1979 sections 4 (1) (2), 4A [as substituted for the Finance Act III of 1998], 5 (1) (1) (C) and 2 (17A) 25 of 1998, 1998. Appointment of Income Tax Authorities Accountants' Firm Appointments Based on the Report of the Chartered Accountant of the Year 1997 98 The Chartered Accountant Assessing Legal Status held that the appointment of a Chartered Accountant for the year 1997 was made under section 4 (2). Was. ) Income Tax Ordinance 1979, for which there was no provision in the law. The appointment of a Chartered Accountant can be made only under the provisions of Section 4A of the Income Tax Ordinance, 1979 [as substituted for the Finance Act, 1998] and this appointment was made without the approval of any law; Based on the report, no one was reliable based on this diagnosis. The appointment was made on the basis of instructions issued by the Central Board of Revenue, therefore, no illegal action was taken by the Commissioner of Income Tax, as there was no other alternative which could have led to the appointment. According to the other notification issued on the same day to assign jurisdiction to the Special Officer under Section 5 (1) (c) of the Income Tax Ordinance, 1979, the Central Board of Revenue directs the duties and jurisdiction to the said Special Officer. Enable to work with. The provisions of the Income Tax Ordinance, 1979, while the above notification mentions the appointment of a Special Officer as a Chartered Accountant, amended by section 5 (1) (c) of the Second Income Tax Ordinance, 1979. Without explaining which the officer mentioned above could not proceed to conduct a specific investigation. tax advocates from Orakzai lawyer