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MESSRS KURRAM ENTERPRISES MEDICINES DEALER, BANNU versus SPECIAL OFFICER INCOME-TAX/ WEALTH TAX, CIRCLE-24, BANNU

The reopening of the audit report appealed to the Income Tax Ordinance 1979 Sections 136, 13 (c) and 65 High Court filed its return under the Self Assessment Scheme Assessing Officer, reopening the assessment based on the inspection report. Due to the closure of the stock of the two offices, none of the reviews was shown to the assets of the balance sheet, but there were also no conditions mentioned in Sections 13 (c) and 65 of the Income Tax Ordinance, 1979. In order to demand a reopening. Considering the availability and conscience of the verification of this case, the basis for reopening the case was not taken off the record at the time of completion of the assessment, under any Income Tax Appeal order by the High Court Illegal or legal error was not found. The Tribunal, to justify interference under section 136 of the Income Tax Ordinance, dismissed the 1979 appeal in the circumstances family advocate from Tarbela lawyer