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I.T.AS. NOS.4061/LB AND 4062/LB OF 1997, DECIDED ON 18TH NOVEMBER, 2003. versus I.T.AS. NOS.4061/LB AND 4062/LB OF 1997, DECIDED ON 18TH NOVEMBER, 2003.

Section 13 (1) (d) Income Tax Rules, 1982, R 207A Additions made on the basis of a parallel case in violation of R 207A of Income Tax Rules 1982, were earlier canceled by the appellate authority, with no Cannot be added on the basis of the District Collector's notification by the Assessing Officer until further evidence has come to the knowledge of the Government Department when any method for the increase under Section 13 of 1979 is proposed. Doing so was a welcome step in the government, and it was overcome by a situation that was coming up with a bad name and the positive effects of tax collection. Has a more negative impact than the amendment and other such factors, without going into detail, the appellate tribunal held that R207A of the Income Tax Rules 1982 also applied to the pending action parallel case, which was in fact the case. The facts and circumstances that were not at all the crossroads could also be helpful in disregarding the rules of the legislature. Appeal Tribunal dismissed by Appellate Tribunal of R 207A of Income Tax Rules, 1982 power of attorney advocate Umer Kot lawyer