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I.T.A. NO. 4547/LB OF 2001, DECIDED ON 18TH MARCH, 2003. versus I.T.A. NO. 4547/LB OF 2001, DECIDED ON 18TH MARCH, 2003.


Section 66A & 59 (1) Additional Commissioner's Inspection Powers to review the order of the Deputy Commissioner, who on the basis that the Inspector Additional Commissioner has been finalized under the Self Assessment Scheme without the issuance of a regular order. It was estimated that the income was much higher than that. In the previous assessment year, the validity was assessed under section 59 (1) of the Income Tax Ordinance 1979, which was assessed by the Isinging Officer through a bicycle styled form and was not properly filled and Section 59 (1). ) Were left blank. The Income Tax Ordinance, 1979 provided that there must be an estimate that cannot be made consciously without the use of the mind; the old estimate must be in writing according to the order, if any, Taxes must also be determined. In the absence of such an order, a reasonable / legal order cannot be treated. The Inspector Additional Commissioner has incorrectly requested Section 66A of the Income Tax Order. Nance, 1979 His order was vacated and it was restored by section 59 (1) of the Income Tax Ordinance 1979, which was restored by the appellate tribunal.

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