I.T.AS. NOS. 4017/LB TO 4019/LB OF 2001, DECIDED ON 30TH JUNE, 2003. versus I.T.AS. NOS. 4017/LB TO 4019/LB OF 2001, DECIDED ON 30TH JUNE, 2003.
Section 65 Additional Assessment Reopening an assessment based on concealment of bank accounts that was formally announced in the association of individuals and in this evaluation order, the matter has been discussed / discussed by the Association. Through the officer's association the jurisdiction of the persons matters. Assissee also announced two bank accounts under section 62 of the Income Tax Ordinance 1979 under section 62 (1) of the Income Tax Ordinance 1979 under section 62 (1) of their Income Tax Ordinance 1979. Without having legal jurisdiction over the case of Deputy Commissioner of Income Tax, F, who was not durable in the eyes of the law by announcing bank accounts in the returns filed by K, was dismissed and his liability excluded. There was nothing to hide from. Since bank accounts were taxed twice, the assessment was made under section 65/62 of the Income Tax Ordinance, a dual assessment of 1979 that was required to be vacated by Deputy Commissioner of Income Tax. Simultaneously, the first appellate authority was vacated by the appellate tribunal and it was finalized under section 59 (1) of the Income Tax Ordinance 1979. Was restored
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