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I.T.AS. NOS.1331/KB,1332/KB AND 1820/KB OF 2002, DECIDED ON 30TH AUGUST, 2003. versus I.T.AS. NOS.1331/KB,1332/KB AND 1820/KB OF 2002, DECIDED ON 30TH AUGUST, 2003.


Sections 5 (1) (CC), Third Providence and Chips IV, VIII and Ninth Income Tax Rules, 19824 Part III, RR 35C, 35D, 35E (2) and 35F (1), (2), (3), ()), ()) The presence of jurisdiction jurisdiction of the Income Tax Authority The presence of jurisdiction was assessed by the Income Tax Panel in its sole capacity, the Assessment was finalized by the Income Tax Panel. Prior to this the appellate authority had set aside the assessment order. That the first appellate authority did not justify the separation of the assessment after conducting this legal proceeding and the order subsequently passed was invalid and invalid under section 5 (l) (cc) of the Income Tax Ordinance 1979. There was no way other than canceling the diagnostic order, filling the lacunae and giving the panel a chance to get away with deadly jurisdiction, the accuracy was with the panel but the panel misused it. ? By discriminating between the use of jurisdiction and jurisdiction illegally, the laws will not permit the declaration of a person to be prosecuted illegally, once under the authority of a jurisdiction. went. Such practice will not be abolished by any irregular decision. One such procedure, which was well-maintained in all respects, was that the SC's appeal was dismissed with the observation that there was complete negligence by the chairman and members of the panel. Top Income Tax Department Officials Need High Officers' Attention

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