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I.T.A. NO. 414/LB OF 2002, DECIDED ON 27TH JULY, 2002. versus I.T.A. NO. 414/LB OF 2002, DECIDED ON 27TH JULY, 2002.

Regulations for enforcing diagnostic terms on Income Tax Ordinance 1979 section 62 (1), preparation of accounts, etc. Assessment prepared books of accounts and effects for non-compliance with Section 62 (1) of Income Tax Ordinance 1979. Consisting of three conditions. To be implemented where evidence in support of return earnings produces books of accounts, first, that the Deputy Commissioner of Income Tax should give notice to the reviewer of the defects listed in the accounts books; Provide the reviewer with an opportunity to explain his or her view of such defects, and third, that they shall record the basis of such clarification and the calculation of the total income of the Assessee in the Assessment Order since section 62 ( 1) There are terms. The Tax Ordinance, 1979 was entered into by the Finance Act, 1993, therefore, it was the legal responsibility of the Assisting Officer to comply with such conditions. Cerium and if any of them are stopped or not followed in the proper order, the returned version cannot be ruled out if the scam is contested before checking the books of accounts. Such notice would have been issued in violation of the law. Such notice cannot be declared to be a substitute for the notice issued after checking the books of accounts, referring to section 62 of the Income Tax Ordinance, 1979, on the upper part of the notice; Without this, this diagnosis cannot be avoided. In such a situation, the officer relating to his obligation to issue a notice in terms of the provisions of section 62 (1) of the Income Tax Ordinance, 1979 immigration advocates phone number from Bhuawana lawyer