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I.T.AS. NOS. 1766/KB AND 1767/KB OF 2002, DECIDED ON 27TH AUGUST, 2003. versus I.T.AS. NOS. 1766/KB AND 1767/KB OF 2002, DECIDED ON 27TH AUGUST, 2003.

In reviewing the order of the Additional Commissioner to review the order of the Section 66A Deputy Commissioner, the assessee claimed that the assessment orders were made on 4 5 1994 and 29 6 1996 respectively and the Income Tax Ordinance 1979 Notice under section 66A was issued on 20 6. Orders approved in 2002 and thereafter were barred because no action could be taken under section 66A of the Income Tax Ordinance 1979, in relation to an order made more than four years before its proposed revision. Can be Appeals and appeals also came into effect on the orders of the First Appellate Authority on 30 6, 1998 and, therefore, the order of inspection of the Additional Commissioner was not affected by the alleged appellate authority before the Assessing Officer made the mistake. There was no matter of appeal before him. Under these circumstances, section 62 of the Income Tax Ordinance had to start from the date of the original assessment, 1979. The orders of the original assessment, which included matters were subject to error, if any, on 4 199 1994 and 29 6 1996. That is, these dates cannot be modified more than four years ago, as did the Inspecting Additional. According to their unlawful orders passed by the Commissioner as a result of his notification, the order dated 206 2003 did not maintain the law and, under section 62 of the Income Tax Ordinance 1979, the actual assessment of the appellate tribunal Resources were canceled. The appeal was restored famous high court advocate from FR Kohat lawyer