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I.T.A. NO. 1929/LB OF 2003, DECIDED ON 24TH SEPTEMBER, 2003. versus I.T.A. NO. 1929/LB OF 2003, DECIDED ON 24TH SEPTEMBER, 2003.

Section 65, 59B and 13 (1) (A) of the CBR Circular No. 14 of 1998, dated 149 1998 under section 59B of the Income Tax Ordinance, 1979, for additional assessment to finalize the assessment. Not a regular order. The reopening of the assessment addition under section 13 (1) (a) of the Income Tax Ordinance, 1979, did not sustain the validity of the law in the view of multiple defenses, leaving the order approved by the first appellate authority vacant. Was diagnosed and his diagnosis was canceled. Appellate Tribunal for reasons; first, that the proceedings concluded under Section 59B of the Income Tax Ordinance 1979 were not enforceable under Section 65 because any proceedings under Section 59B of Section 65 of the Income Tax Ordinance 1979 Was not mentioned, so the action in this case was ahead. There was no other written order since section 65 of the Income Tax Ordinance, 1979, which was illegal, because this article had the right to know the defects that would have caused it to re-evaluate it. Open the re-evaluation, when it was not possible when no one existed. The written order affected the third proceeding to the extent that there was nowhere in the assessment order of the year ignored, it was mentioned that the appeal was initiated at the end of the first period as directed by the first appellate authority but No instructions were given for this. The proceedings against the appellant / SC for the incomplete year; the fourth case was in respect of the assessment order and was not pending in the first phase of the appeal; therefore, there was no relevance of any finding and finally Is tax advocates from Phalia lawyer