COMMISSIONER OF INCOME-TAX, ZONE-B, LAHORE versus MESSRS ABID HUSSAIN BHATTI
The notice of approval of the IAC must be made before any addition is made to the section 13 Income Tax Act (XI of 1922), Section 4 of the Income Tax Act of 1922 and section 4 as income considered. The Income Tax Ordinance, 13 of 1979, as a whole, the approval of the Assessment Order by the IAC will not be valid in the eyes of the law and cannot be considered as a substitute for additional approval of any amount.
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