I.T.A. NO. 4337/LB OF 1996, DECIDED ON 22ND OCTOBER, 2002. versus I.T.A. NO. 4337/LB OF 1996, DECIDED ON 22ND OCTOBER, 2002.
Income Tax Ordinance 1979 Section 59 CBR Circular No. 16 1992, Dated 1 7 1992 Cell Assessment Scheme 1992 93 93 CBR Circular No. 9 1994 95, Para 5A Self Assessment Scheme 1994 95 Cell Assessment Assessment Year 1994 95 Determinants for the Elections Total Audit say that the selection for the total audit cannot be allocated to a random balloting draw as it will be identified in the assessment year 1992 due to a self-diagnosis scheme. The next two assessment years will not be allocated to a random balloting draw. The Assessing Officer finalized the assessment under section 62 of the Income Tax Ordinance 1979 that the self-assessment scheme did not comply with Para 5A of 1994. Was done In order to be exempt from the total audit, the tax paid for donkeys was audited in one of the last three years. The appellate authority of the first year recognized that the assessment contradicts the earlier policy announced in the Self Assessment Scheme for the year 1994 95 that at least three years ago the maximum tax was paid in the previous year. Had to be increased by 20% to 95%. Assessment of the Assessment Claims for Approval of Return under the Assessment Year 1992 and 93 and the Self Assessment Scheme was not accepted for the random ballotting list. The accuracy assessment officer failed to acknowledge the fact that there was nothing in the Self Assessment Scheme for the assessment year. 1994 95 which can be cited as the example given in the self-diagnosis scheme for the year 1992 93 93 93 Regarding the cases of the assessment year in 1994 by randomly excluding the total balloting draw.
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