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MESSRS SARFRAZ ICE FACTORY versus CENTRAL BOARD OF REVENUE


Section 59 Dates of CBR Circular No. 16 1992 1 7 1992 Dated 11 7 1994 CBR Circular No. 9 1994 Constitution of Pakistan (1973), Article 199 Constitutional Petition Self-Assessment Diagnostic, 1992 History under CBR Circular No. 16 1 7 1992, it was assured that the issue of the one-time selection of computer belts will not be settled for such a belt in the next two years, therefore, the assessee claimed. That a right of way has been paid to him and his case cannot be selected for a total audit. Over the next two years and that the department illegally withdrew its promise, which cannot be allowed by any law. Justification When a person represents and offers to a person and represents / offers to that person, he / she changes his / her position. , Then he was previously obliged to honor this representation and could not withdraw from that representation, which was then represented by his representative in 1992, in 1993, the matter was once selected by computer. In the next two years, the ballot will not be allocated to such ballots, it was presented to the assessee and it was said that he had subjected himself to a total audit and department which Subsequently, money was levied against Skysi. The payment was made in 1992, in 1993 and it was said that total audit and income tax payment in 1992 had earned its right in favor of assimilation, therefore, it could not be subjected to total audit in the next two years. ? Principles

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