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I.T.AS. NOS.448/LB OF 2000, 1783/LB AND 1786/LB OF 2001, DECIDED ON 12TH APRIL, 2003. versus I.T.AS. NOS.448/LB OF 2000, 1783/LB AND 1786/LB OF 2001, DECIDED ON 12TH APRIL, 2003.


Sections 59 (4) and C (55) self-assessment limit was fixed after assessment threshold 30 6 1997 which was related to assessment year 1993 94 94 whereas assessment in relation to assessment year 1994 95 was completed in 25 6 2000. Valid confession was a profit. Assessments filed under the Self Assessment Scheme were to be completed on or before 30 6 1994 and 30 6 1996. The Assessing Officer did not follow the procedure contemplated by law and proceeded, fixed. More often than not, time should be fully reviewed under common law. ()) Income tax ordinance was clear 1979 was 1979 or the order issued under section 59 (1) of Income Tax Ordinance, 1979, such date will be approved if no formal order is approved. If it was, it would not be considered. Such date should be completed by law. That is, on the thirty-third day of the financial year, the next year after the income year in which the total return is presented. The reviews prepared by the amending officer were timely and ordered to be canceled so the returns filed by the Assisi under the Self Assessment Scheme were restored by the Appellate Tribunal.

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