COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONE, FAISALABAD versus MECHANICAL ENGINEERING CONCERN (PVT.) LTD., FAISALABAD
The reopening of the Section 62 assessment by the Appellate Authority and the Tribunal Validity Appellate Authority and the Tribunal's cancellation of the re-evaluation order revealed the fact that there was no reasonable justification for re-examining the open assessment. After being appalled by both appellate forums by the diagnostic officer, there was no question of separating the assessment that the Tribunal had to keep the assessment separate, rather than canceling it, because of the evidence on record. It should have been that no higher situation arose. Court refuses to deliberate questions and dismisses appeal
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