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MESSRS HAYAT INDUSTRIES (PVT.) LIMITED, KARACHI versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Sections 61 and 62 (1) CBR Circular No. 13 ITP / 1951, dated 28 5 1951 CBR Circular No. 10 1975 Schedule 14 7 1975 CBR Letter C No. 1 (3) IT9 / 82 (3), Date 6 4 1983 CBR Circular No. 4 (6) IT 3/88, Dated 17 2 1991 CBR Circular No. 7 (2) DT 14/94, Dated 3 7 1994 CBR Circular No. 7 (2) dt 14/94, dated 24 1 1984 1984 CBR Letter No. SO1 / 1 (6) / P 2001 2002/6078, dated 29 4 2002 Income Tax Rules, 1982, RR 28 and Establishment of the Office of the Federal Tax Ombudsman Ordinance (2000 XXV of 2000), Section 2 (3) Notice of details and all details of books of irregular short time accounts for compliance. The undesirable outcome of the overviews led to an inappropriate delay in the evaluation order for the transfer of books of books to the successor without the evidence of lame excuse. The Federal Tax Ombudsman recommended to the Commissioner that in accordance with the relevant rules against DCIT, assessing the complainant's receipts and dismissing the expense claims as baseless and arbitrary and excessively excessive. Take action, who has not kept the books of the account nor handed over the matter to his successor. Neither the successor nor his successor, who took charge, took charge. The Commissioner takes action against the Assessing Officer in accordance with the relevant rules, which did not take proper notice of the written submission that the books of the Assisi were in the custody of the Assisting Officer and that it took about months four months to write his advance. Was. Do not provide Essay books when paying for compensation. The Commissioner should note that he has a legal obligation to provide relevant information law websites from Kahuta lawyer