I.T.AS. NOS. 1926/KB OF 1999-2000 AND 95/KB OF 2000-2001, DECIDED ON 20TH APRIL, 2001. versus I.T.AS. NOS. 1926/KB OF 1999-2000 AND 95/KB OF 2000-2001, DECIDED ON 20TH APRIL, 2001.
Sections 62, 61, 56, 65 and 13 (1) (a) of the Assessment of Diagnostic Additions without issuing the Compulsory Notice Under Section 62 of the Income Tax Ordinance 1979, the evaluation of the validity has been finalized without the issuance of any notice. Whether it was a tender section 65 or a showcase notice under section 13 of the Income Tax Ordinance, 1979 or section 13 of the Income Tax Ordinance, 1979, the notice could not be issued, for proper review of income. Without understanding the appropriate jurisdiction. The reasons for issuing a notice under section 65 of the Income Tax Ordinance 1979 were to be recorded, then the inspection had to be approved in advance by the Additional Commissioner and then the notice under section 65 of the Income Tax Ordinance 1979 was taken. ? The initiation of any review proceedings was illegal and unlawful and the appellate tribunal canceled it and consequently the penalty order was canceled.
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