COMMISSIONER OF INCOME-TAX versus IMRAN SIDDIQUE
Sections 13 (1) (d), 65 and 136 of the Investigation Reopening Report of the Assessment Officer, upon receipt of the notice, issued a showcasing notice to the assessee stating that in a particular area by means of it The purchased shop price was reduced by the Assessing Officer, after rejecting the Assisi's submission of documents in response to the notice, proceeded to increase under Section 13 (1) (d) of the Income Tax Ordinance, 1979 , The appellate tribunal found that the assessment could not be opened only until the Assisi had purchased certain property, again under section 65 of the Investment Tax Ordinance 1979 In the event that revenue was enabled to open, there was definite information on reducing the investment issue, even when the department failed to bring in a home, and there was more. To support the view of any evidence that the value of this property was reduced, the fact that there was a similar area shop in another commercial center was harassed by a high property at a high rate. There is no specific information that will help Revenue reopen the case. The High Court ruled on the question on entertainment and rule.
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