I.T.A. NO.2649/LB OF 2000, DECIDED ON 16TH NOVEMBER, 2002. versus I.T.A. NO.2649/LB OF 2000, DECIDED ON 16TH NOVEMBER, 2002.
As 66A, 59 and 80 CCBR Circular No. 5 1997, Dated 12 7 1997 Self Assessment Scheme 1997 98, Para 2 (b) Inspection powers of Additional Commissioner Deputy Commissioner's order review self-review year 1997 98 98 Cancellation of Assessment On the basis that the tax for this year was lower than the tax paid in the preceding year. The deduction of tax payable and "payable tax" used in paragraph 2 (b) of the Self Assessment Scheme, 1997 cannot be interpreted. Taxes applicable under the applicable tax system for the estimation years scheme applicable to all types of taxes by either the reviewer either under section 80B, 80C or 80D of the Income Tax Ordinance, 1979 Taxable for Any of the above-mentioned sections were obtained by excluding tax payable and excluding the surcharge paid by the Assisi during the year 1996. 97 The withdrawing officer accepted the withdrawal, which was wrong with law and prejudice. Ensure Revenue's interest, as it was not dealt with in the Assessment Scheme which resulted in discrimination on both sides of the tax, ie due to lower tax payments and also to assess. There was no jurisdiction to accept the one. Return, which was not eligible for the Self Assessment Scheme, was canceled by the Inspector Additional Commissioner and the appeal of the SC was dismissed by the Appellate Tribunal.
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