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CH. SHAH DIN versus SECRETARY, REVENUE DIVISION, ISLAMABAD


The Income Tax Ordinance 1979 Sections 63, 85 and 116 constitute the Office of the Federal Tax Ombudsman Ordinance (XXXV of 2000), the demand for a Section 9 best judgment test and the time restriction test for fines were finalized at a later date. Complaint against the complaint in the Complaint I in fact was passed largely after the Diagnostic Order 3 2001 2001 and deductions etc were made very clearly without any serious attempt to conceal these branches, Income Tax Ordinance 1979 Investigation of the Demand Notice under Section 85 of the Department made it clear that the initial assessment year written in the notice was 2001 incomplete. And it was abolished and after 1998, 99 related persons started writing the 2001 assessment year which was not even present then 3 6 2001 the current assessment year was 2000 2001 and there was no demand. The notice could possibly have made a mistake by mentioning the current year, but it was wrong that anyone could indicate the error in the next assessment year ie 2001 2002, unless the demand notice was actually ready. While the year of the above assessment was being made, the date of the year nine was clearly seen as 6 2002 2002 but 2 was increased from 1 date to 6 2001 2001. As well as the assessment order available to the complainant, it was also shown that the date was clearly worth reading 3 2002 2002 which was clearly omitted to appear because the tax records. The 2001 Assessment Order, available at 2001, did not, however, show any such writings that indicate that the order was changed by the Assessing Officer, who is the Income Tax Officer.

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