I.T.A. NO.480/KB OF 2001, DECIDED ON 18TH JUNE, 2002. versus I.T.A. NO.480/KB OF 2001, DECIDED ON 18TH JUNE, 2002.
Section 62A and Second Schedule, Part IV, CL (7) Section 62A of the Income Tax Ordinance (XNXI of 1979) before 1 7 2000 and the Assessment was finalized, Income Tax Ordinance, 1979 The delivery of the validity of Section 62A was entered into the Legal Book but its procedure was suspended and the Assessing Assessing Officer commenced proceedings under Section 62A of the Income Tax Ordinance 1979 when the aforesaid Section The suspension was not issued, but the Assessing Officer issued a showcase letter, which has a 26-year history. 5 2000, the reminder date is 5 6 2000 and again the showcase 12 2000 2000 has been issued while Section 62A of the Income Tax Ordinance 1979 was implemented from July 1, 2000, therefore, the diagnostic officer All proceedings initiated by him were void, illegal, and consequently there was no validity in the order law passed under section 62A of the Income Tax Ordinance, 1979, and it was allowed by the tribunal.
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