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H & SONS versus CENTRAL BOARD OF REVENUE

Article 59 and Constitution 61 Constitution of Pakistan (1973), Article 199 Constitution making a diagnostic order in relation to the return petition, which was the association of persons, filed a return for review in the year 2000. Initially the case of the applicant. Was not selected for the total audit, but a notice was issued to the applicant under section 61 of the Income Tax Ordinance 1979 for compliance with it on 30 2001 12 2001. The issuance of the notice was challenged by the Applicants / Reviewer on the basis that this section (4) entered in section 59 of the Income Tax Ordinance 1979, by the Finance Ordinance, 2001 provided that the next financial year. No order will be given in any case after the thirty-third day of which the provisions of section 5959 ()) have been provided for the return of total income, which were clearly not under any order section. (4) Section 59 of the Income Tax Ordinance 1979 may be made after June 30 of the next financial year. The applicant was not legally allowed on the Income Tax Ordinance 1979 1979 after 30 2001 2001 as the newly added provisions banned the formulation of an assessment for a specific period of time. criminal advocate from Thana Bula Khan lawyer