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INCOME-TAX APPEALS NOS. 975/LB, 4369/LB, 758/LB, 4370/LB, 4795/LB AND 4796/LB versus INCOME-TAX APPEALS NOS. 975/LB, 4369/LB, 758/LB, 4370/LB, 4795/LB AND 4796/LB


In the absence of a written assessment order under Section 66A of the Income Tax Ordinance, 1979 under the Self Assessment Scheme, Additional Commissioner's Inspection Powers to review the orders of the Deputy Commissioner, Sections 66A, 59A and 59 (1). I reviewed the evaluation cancellation options. The assessment of accuracy was finalized under section 59A of the Income Tax Ordinance, 1979 as the satisfaction officer was satisfied that the return submitted under section 55 of the Income Tax Ordinance was valid and complete. Was needed. Providing both Sections 59 (1) and 59A of the Income Tax Ordinance, 1979, the Assessing Officer shall, in writing, evaluate net income by order and determine the tax payable on the basis of such assessment. Was required, no demand notice should be issued without a written order by the Additional Commissioner inspecting under Section 66A of the Income Tax Ordinance 1979, the Assessing approved under Section 66A of the Income Tax Ordinance 1979 The Appellate Tribunal vacated the absence of a valid order approved by the officer's order.

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