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I.T.A. NO.3496/LB OF 2001, DECIDED ON 18TH APRIL, 2002. versus I.T.A. NO.3496/LB OF 2001, DECIDED ON 18TH APRIL, 2002.

Income Tax Ordinance 1979 Section 5 and 56 Permanent Order No. K 160 (4) (1) 93 94/2111 / J, dated 16/12 5 1993 Judicial Order No. K 160 (I) / 1991 92/1028 / J, Dated 5 Section 9 of the Income Tax Ordinance 1979 was issued by the notice issuing officer and the assessment was completed by the Assessing Officer of another constituency, while the territorial jurisdiction of the assessment officer of another Circle (Third) Had property in which the property was subsidiary. The domestic spouse and resident in the area who came under the jurisdiction of the Third Circle Assessing Officer, thus assumes jurisdiction not only through the Issuing Officer of the other Circle to issue notices but also the other Assessing Officer. Also for completing the source evaluation. The appellate tribunal dismissed the order without any jurisdiction jobs for fresh advocates from Digri lawyer