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I.T.A. NO.5870/LBOF 1995, DECIDED ON 18TH JANUARY, 2002. versus I.T.A. NO.5870/LBOF 1995, DECIDED ON 18TH JANUARY, 2002.

Income Tax Ordinance 1979 Section 65 Additional Assessment Justification of proceedings based on information / materials already on record at the time of original assessment Any material prepared before the Assessing Officer who made the original assessment is solely for the Department. The information available was what action was initiated under section 65 of the Income Tax Ordinance 1979 which has also been confirmed by the fact that the increase in the order relating to the assets was already on record as of 30 6 1990 and the Wealth The compromise of the statement, both of them, was already considered by the Ising Officer at the time of making the original assessment, if any, at the time of the assessment. If the material available to him is pointed out by the Mining Officer, whatever is wrong with the content may not be the basis for reopening the assessment by the Assessing Officer Action T, section 65 of the Income Tax Ordinance, 1979 Was illegal and could not be retained by the Department in any case under which the Assessing Officer had proceeded to issue a notice under section 65 of the Income Tax Ordinance 1979 on the basis of that State. His record was properly considered by the appellate authority's foregoing action in rejecting the order under section 62/65 of the Tax Ordinance 1979, the Tribunal affirmed and the Department The appeal was deemed liable for merits how to become a advocate from Hub Chowki lawyer