I. T. A. NO. 2549/LB OF 2002, DECIDED ON 23RD AUGUST, 2003. versus I. T. A. NO. 2549/LB OF 2002, DECIDED ON 23RD AUGUST, 2003.
Section 59 (1), 62 and First Schedule, Part I Income Tax Appellate Tribunal Rules, 1981, R20 (2) Self Assessment Senior Citizens Exemption was reviewed under the common man and the tax paid was less than the taxable last year. The First Appellate Authority revoked this assessment on the basis that the SCCC was entitled to a 50% waiver as an elderly citizen and that the first appellate authority had been taxed after deduction, the senior citizen of the Assisi Was entitled to exempt Tai and was eligible to accept his return under the Self Assessment Scheme First Appellate Authority Income Tax Rdynns Department was justified in overturning the assessment under 62, 1979 Appellate Tribunal had upheld the order of the appellate authority.
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