MESSRS FARAS SIZING, FAISALABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD
The Assisi, the Scope of the section 56 and the 5 Total Revenue Return Notice, filed its return for the year 2000 under the jurisdiction where the Assessee's head office was located, under section 56 of the Income Tax Ordinance 1979 For the assessment year 1999 2000 the Assessing Officer was issued with the jurisdiction where the factory of Assisi was located, claiming that he was entering his premises in the area of Faisalabad and it is being estimated that the Assessment Officer. Assumed jurisdiction over the matter and initiated inquiry / proceedings under Income Tax. Ordinance, 1979 The accuracy assessment officer ignored the factual position that the reviews of the year 2001 and 2001 were filed in Faisalabad even if the complainant's case was within proper scope of the Gojra. No action could be validated by. Gojra's officer, without a lawsuit, formally informed the transfer officer, the Income Tax Ordinance issued by Gojra, N-56 of 1979 and the Circle inquiry by the inspector in the notice of jurisdiction under Secto was substantially invalid. However, there was no reason to suggest that otherwise the proceedings could not be initiated by the department. The Federal Tax Ombudsman recommended a complaint in which (i) the notice under section 56 of the Income Tax Ordinance 1979 was issued / canceled by the tax officer, Gujra for assessment year 1999 2000 and the inspector's inquiry report. , Section 20 Gojra should also be void (ii) any action under section 56 of the Income Tax Ordinance 1979 or any other action by the tax office, Gojra.
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