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M.A. NO.209/LB OF 2004, DECIDED ON 3RD AUGUST, 2004. versus M.A. NO.209/LB OF 2004, DECIDED ON 3RD AUGUST, 2004.


Correction of Rules 156 and 66 Application for Correction on the basis that the Appellate Tribunal did not decide on the arguments presented which drew strength from the appellate tribunal's decision which the Inspection Additional Commissioner had in the order of approval. Editing options were used. After reviewing the order, the inspecting additional commissioner could no longer seek section 66A of the Income Tax Ordinance, 1979 against his review. The Inspection Additional Commissioner had become a Facts Officer without any jurisdiction, which was imminent, citing a similar issue. By examining the 1979 order under section 156 of the Income Tax Ordinance, it was beyond the jurisdiction of the Inspector Additional Commissioner and it was illegal, it was appropriate to cancel, thus, the matter was returned to inspection. The previous investigation was modified. Commissioner Assessment was reinstated by the Appellate Tribunal before requesting Section 66A of the Income Tax Ordinance, 1979

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