I.T.AS. NOS. 465-IB, 464-IB, 370-IB AND 371-IB OF 2003 versus I.T.AS. NOS. 465-IB, 464-IB, 370-IB AND 371-IB OF 2003
Sections 65, 59A and 63 General Clauses Act (X of 1897), CBR Circular No. 11 of Section 24A 1986, Dated 12 5 CBR Circular No. 17 of 1986, Article 22 2 1988, Educational Institution Additional Assessment Permanent Information The assessment under the avoidance assessment was completed under section 59A of the Income Tax Ordinance, 1979; anonymity; the complaint did not disclose any facts related to the costs of the resumption of the evaluation; The fee structure was not required to be disclosed and the assessor was allowed to enter a fixed file. The test of certain information that shows the return of a page means content that leads to reasonable belief in the said evidence, which can lead to a definite escape or if under evaluation, the number of students and the fees. If the information related to is considered true, then the aspect was lost in such anonymity complaint which cannot be treated as definitive information for final reopening. Anonymous anonymous complaint even if you weigh. The substance / substance contained therein, cannot be treated as accurate and definitive information Income Tax Ordinance, 1979 The evidence for the reopening of the case under section 65 is contained in the information itself, in the evidence of the anonymous complaint by the first appellate authority when the costs were not themselves, but were assessed and varied, when any fact. There can be two independent opinions about it, so it cannot be called precise information; neither the books of accounts were presented nor any inquiry was made for the actual evaluation of the material. Ray
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