I.T.A. NO.274/LB OF 2003, DECIDED ON 8TH OCTOBER, 2003. versus I.T.A. NO.274/LB OF 2003, DECIDED ON 8TH OCTOBER, 2003.
Section 132 Decision on Appeal Despite the observation of the cancellation of the assessment by the First Appellate Authority that the books of accounts were retained by the First Appellate Authority with an appraisal endorsement, it observed that the books of accounts were retained. On the other hand, this assessment was canceled when the appellate authority observed that the books were retained so that the Assessment Officer should have received the remand of the case to consider the matter before it, but it did not. The assessment was canceled, under which the orders of the two authorities were not guaranteed. The appellate was vacated by the tribunal and the matter was re-sent to the Assisting Officer as its properties were strictly considered.
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