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I.T.A. NO. 436/LB OF 2002, DECIDED ON 29TH JUNE, 2002. versus I.T.A. NO. 436/LB OF 2002, DECIDED ON 29TH JUNE, 2002.


Income Tax Ordinance 1979 Sections 66A, 85 and 59 (1) Inspection Powers of the Additional Commissioner Review the orders of the Deputy Commissioner The Inspector Additional Commissioner's jurisdiction of the Inspection Additional Commissioner under Section 66A of the Income Tax Ordinance 1979 There is no regular order in the field on the basis of IT 30 form Val and if he thinks any order passed by the Deputy Commissioner is invalid as this income is the interest of the revenue used in Section 66A of the Income Tax Ordinance. Is prejudiced. , 1979 clearly stated that there should be an order in writing that inspectors would apply their mind to the Additional Commissioner that the order passed by the Issuing Officer was inappropriate because it was determined that it was issued IT-30. In the interest of doing In the absence of an order, the law was not sufficient to meet the requirements of the law. In fact, the IT 30 form was always produced as a result of the passing of the Income Tax Ordinance, 1979 or under the Income Tax Ordinance. Depending on the existence of the order approving the demand notice under section 85 of the Ordinance, 1979, or the order approved under the IT30 Form Income Tax Ordinance. The 1979 appellate tribunal held that since 1979, under the provisions of section 66A of the Income Tax Ordinance, it was started on the basis of IT30 form which was not an alternative to any order and also a violation of the Income Tax Ordinance 1979. Section 66A application of the Income Tax Ordinance 1979 was without legal jurisdiction and was canceled

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