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MESSRS MUSLIM COMMERCIAL BANK LTD. versus DEPUTY COMMISSIONER OF INCOME-TAX


Section 17 (1) (a) and 65 Constitution of Pakistan (1973), Article 199 reopening of constitutional application, disclosure of interest income on public securities as income on receipt of notice of notification, but Not Received Based Assessment Officer did not raise such an objection during the framing assessment, but wisely accepted the version of the assessment that such income received on the basis of receipt And then the accounting method can be estimated. At the time of the assessment of the income tax, the officer, thus, could not have come to know of this fact when the misuse of the law and the ignorance of the law or the re-evaluation of the assessment under section 65 of the Income Tax on the decisions of the higher courts. Opening capability will not be available. The ordinance, 1979 could not fall under the scope of such misconduct or ignorance

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