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I.T.AS. NOS. 2304/KB TO 2307/KB OF 1996-97, DECIDED ON 27TH APRIL, 2002. versus I.T.AS. NOS. 2304/KB TO 2307/KB OF 1996-97, DECIDED ON 27TH APRIL, 2002.


R 3A CBR Circular No. 23, Income Tax Ordinance 1979 Section 156 (2), Third Sid, 1988, paragraph 8 11 1988, paragraph 2 (II) and (iii) CBR circular number 21 1988, paragraph 2 errors Reform Review of the Third Schedule to the R3A of the Income Tax Ordinance of the Year 1991 In view of the amendment of the R3A of the Income Tax Ordinance 1979 through the adjustment of the R3A to the Third Schedule. Launched in 1979 in 1992, the order of the assessment year 1991 has been revised. The amendments made in 1992 cannot be discouraged, which affects the implementation of this assessment, the 1991 92 law should be read as it stands and any circular and amendments to the law, if proposed. The tax authorities, on their own, could not have made any resemblance to giving the law a former or probable effect officer, passing the order under section 156 of the Income Tax Ordinance 1979, although the main effect of the amendment, although the amendment itself Was silent in this regard In 1991 and 92, the assessee had also filed an appeal before the Appellate Forum, thus assessing the order. Appellate Authority merged with the order and leave no corner for the correction. The first appellate authority rightly deleted the adjustment made to the order, as the appraisal officer not only rejected the legal restriction on the issue of deportation, which led to its formation in the assessment year 1986 in And was prevented from acceptance, but the Income Tax Ordinance, repealed by Section 156, was declared completely void in a controversial case in which there was no error on the record assessment orders. In addition to the Income Tax Ordinance 1979

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