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FOOD CONCEPT (PVT.) LTD. versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Article 65 Establishment of Office of Federal Tax Ombudsman Ordinance (2000 XXV), Section 2 (3) Additional Assessment The balance sheet was discussed in terms of permanent information opinion changes / importance was made on this basis That the property was a trot. The department denied the receipt of the balance sheet but denied that the balance sheet had been discussed, indicating that the mind had been applied and consequently making a conscious decision. It is taken that any deviation from now on was merely a change. Opinion - Particularly when no final or new evidence was obtained after the formation of the assessment, the Assisi cannot be blamed for the absence of the department's balance sheet or affidavit record, in which the facts of the assessment order Mentioned. The circumstance, resorting to section 65 of the Income Tax Ordinance, 1979, was presented through a misconception of maladministrative jurisdiction and the action was against the law. The Federal Tax Ombudsman recommended that under section 65 of the Income Tax Ordinance 1979, the notice be issued to exclude the additional examination proceedings initiated in the case of assimilation for the assessment year 1998 99. lawer from fb area from Sehwan lawyer