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I.T.A. NO.5402/LB OF 1997, DECIDED ON 4TH JUNE, 2003. versus I.T.A. NO.5402/LB OF 1997, DECIDED ON 4TH JUNE, 2003.

Section 65, 13 (1) (AA) 13 (1) (D) and 59 (1) Additional Assessment The assessment of opinion completed under section 59 (1) of the Income Tax Ordinance 1979 has been reopened on this basis. Which was declared in assets. Statements of wealth were not in line with the income that was announced under the Self Assessment Scheme. The weldability return was accepted and the law would assume that the Assessing Officer examined the material produced with the return of income to conclude that there was nothing hidden. A portion of the Assessment and only then the return under the Self Assessment Scheme was accepted if the Assessing Officer subsequently came to a different conclusion, upon examining the same record and the same material, changing the opinion of the. There will be a proposal to reopen the diagnosis. Since the first appellate authority illegally canceled the assessment made pursuant to section 65 of the Income Tax Ordinance, 1979, it was properly canceled. lawer from fb area from Khanqah Dogran lawyer