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SAEED-UR-REHMAN versus ASSISTANT COMMISSIONER OF INCOME-TAX


Income Tax Ordinance 1979 Sections 59 (1), 62, 65, 13 (1) (A), 135 and 136 of the Constitution of Pakistan (1973), Article 199 Constitutional application itself was a review order under section 62 of the Income Tax Ordinance 1979 ? Seeking required notice under section 13 (1) (AA) of the Ordinance and challenged for required approval The first appellate authority, after issuing the notice, fixed the assessment with the direction to reopen the case. The tribunal dismissed the assessment order by order. 11 1998 The Assessing Officer re-investigates the issue of SC and passes a re-evaluation order dated 30 4 2001, which was considered to have been investigated as a violation of the Tribunal's order dated 30 11 1998. The petition was granted, which was rejected by the Tribunal on the validity of 22 8 2001. The Tribunal had to respect its decision of 30 1998, which was final adjourned because no reference or appeal was filed in the High Court, but the Tribunal dismissed the decision without nullity. Withholding of the Income Tax, by canceling the Evaluation Order, the matter of reopening the authorities for re-review under Section 62 (a) of the Ordinance will not be excluded. Before accepting such opposition, the appellate authority's order will be restored. After giving the required notice on the diagnostic assistance given by the tribunal, the authorities were instructed to reopen the case that the SC case for the relevant diagnostic year was finally closed once for all diagnostic orders, as on 30 2001 2001 2001 Ultra virus and without jurisdiction and tribunal

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