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I.T.AS. NOS.581/IB TO 583/IB OF 2003, DECIDED ON 7TH AUGUST, 2004 versus I.T.AS. NOS.581/IB TO 583/IB OF 2003, DECIDED ON 7TH AUGUST, 2004


In section 66 (1) (c) and 138 in some cases the provisions contained in the total clause (c) of section 66 (1) of the Income Tax Ordinance of 1979, in particular, refer to the assessment that it is wholly owned by Was allocated on or partially. The order of the appellate additional commissioner approved under 5 132 of the Income Tax Ordinance 1979 or the order of the appellate tribunal under section 135 of the Income Tax Ordinance 1979 was approved, in section (c) of section 66, relating to any appeal or revision The other part was also not mentioned. (1) Section 66 (1) of clause (c) of the Income Tax Ordinance, 1979, specifically covers those studies that have been granted by the appellate or any other authority having jurisdiction over the first appellate authority or appellate tribunal. Were placed by order. It is not specifically mentioned in clause (c) of section 66 (1) of the Ordinance that it was not wrong to say that in the case of a member's order, the limitation period, under CBR ((66)), was not ( C) will be worked out by reference. ) Of the Income Tax Ordinance, 1979 simply because the said Member (Judicial) does not refer to an order passed by the Central Board of Revenue.

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