I.T.A. NO.3081/LB OF 2004, DECIDED ON 9TH SEPTEMBER, 2004. versus I.T.A. NO.3081/LB OF 2004, DECIDED ON 9TH SEPTEMBER, 2004.
The issuance of a notice to file the Income Tax Return under section 114 (4) and Section 114 (4) of the 131 Income Tax Ordinance 2001 was issued calling for the return of income for the year 1999 to 2000 afterwards the Issuing Officer Notices issued under Income Tax Ordinance, Sections 588 and 61 of 1979, this was a serious contradiction which was not treatable because the Assessing Officer had initiated proceedings under the Income Tax Ordinance 2001, while subsequent proceedings were canceled. Completed under the Income Tax Ordinance, 1979 the Assisting Officer will not be able to withdraw the powers. Two different laws, namely the Income Tax Ordinance, 2001 and the Income Tax Ordinance, 1979 were assessed by the Assessment Officer in the slip way, the assessment was canceled in the year 1999 2000.
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