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I.T.AS. NOS. \'1702/LB TO 1704/LB OF 1999, DECIDED ON 6TH AUGUST, 2002. versus I.T.AS. NOS. \'1702/LB TO 1704/LB OF 1999, DECIDED ON 6TH AUGUST, 2002.


Income Tax Ordinance 1979 Sections 65, 59 (1) and 13 Additional Assessments In the absence of a Wealth Statement and Wealth Tax Return, accurate acknowledgment of the resume and concealment of the assessment, the Wealth Tax Statement and any acknowledgment before reopening the assessment data. There was no definite material evidence to reopen that assessment so that there was no material evidence to cover the department but it was with the department. Failure to establish concealment was not filed by the Assessment and unless at the end of the assessment year there is a record with the Wealth Statement / Wealth Tax Return on the assets or admission by the Assessment. Was not present. Keeping in mind that the simplest complaint and directive of any Income Tax Authority is hidden. The principles of Sections 65 and 13 of the Income Tax Ordinance 1979 were not drawn at all and the issue of concealment of the law cannot be legally justified. The Appellate Tribunal has said that there is no legally valid case to cover the department. , Reopened under section 65 of the Income Tax Ordinance, 1979, irregular, baseless and unlawful assessment orders made under section 65 of the Income Tax Ordinance, 1979 approved by section 59 (1) of the Income Tax Ordinance Legal and substantive assessment orders were revoked. , Restored 1979

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