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I.T.A. NO. 3398/LB OF 2000, DECIDED ON 29TH JULY, 2002. versus I.T.A. NO. 3398/LB OF 2000, DECIDED ON 29TH JULY, 2002.


Income Tax Ordinance 1979 Sections 66A, 59 (1) and 59 (A) Deputy Commissioner's Inspection Options to Revise Order Assessment Year 1998 99 Assessment Income Tax Order Cancellation Revenue Under Self Assessment Scheme According to the Tax Ordinance passed under section 59 (a), 1979 30 30 6000 which had to be approved before 30 6 1999, the Assisi had claimed that the limitation under the law had expired, Made a mistake in law to pass an order under section 59 (1) of the Tax Ordinance. , 1979 and also on 30 6 2000, which had to curb the provisions of the law and remove barriers arising out of time, since the original order was approved by the Assessing Officer, which ordered a time restriction. The ruling was that under Section 66A of the Income Tax Ordinance 1979, the inspector of the Additional Commissioner could not exercise his modification powers and the jurisdiction of the Additional Commissioner by the Inspector General was forbidden. It is believed that this order was passed under section 59 (1) of the Income Tax Ordinance 1979, still the Income Tax Order Cannot be subject to the modification options granted by section 66A of the Ennis. , 1979 Because there was no regular order under the law at the time of the application of section 66A of the Income Tax Ordinance, the timeline for the 1979 validation order passed under section 59 (a) of the 1979 Income Tax Ordinance Was banned under the ban. An order without jurisdiction and any subsequent action is required under section 66A of the Income Tax Ordinance 1979 as well as Section 59 (a) of the Income Tax Ordinance 1979

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