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MESSRS BAHAWALPUR ENGINEERING LTD., ISLAMABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Section 59 (1), 59 (1A) and 62 constitution of the Office of the Federal Tax Ombudsman Ordinance (XXV of 2000), Section 2 (3) Circular No. 7 of the CBR, dated 15 6 2002 para 10 ( Self Assessment Scheme) Assessment of Case Selection for Total Audit by Self-Integrated Audit Computer Belt Asserted that Returns filed under Section 59 of Income Tax Ordinance, 1979, Section 59 (1A) of Income Tax Ordinance 1979 62 may be selected for evaluation purposes only. Income Tax Ordinance, 1979 and not for Total Audit because Section 59 (1A) of the Income Tax Ordinance, 1979 did not allow the scheme to be prepared for the total audit but only for assessment under section 62 of the Income Tax Ordinance 1979. Was allowed. The accuracy of the audit or detailed checkpoint was whether the Assessment's accounts and records could be subjected to audit during such an assessment, including examining the return of Paragraph 10 of the Self Assessment Scheme, Field audit B is included. y Information collected from investigations and audits by Departmental Officers or professional auditors authorized under Section 4A of the Income Tax Ordinance, 1979, will be used to assess the taxpayer's income and the tax payable on it. And materials available after audit and inspection can be used. Audit and Assessment Under Section 62 of the Income Tax Ordinance, 1979 If the audit and inspection does not reveal any subterfuge, a check provided by section 62 of the Income Tax Ordinance, 1979 The officer will make the assessment. The Federal Tax Ombudsman closes the case how to become a advocate from Ziarat lawyer