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MESSRS N.M. ENTERPRISES (PVT.) LTD. THROUGH NAVEED MALIK versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Section 63, 65 and 66 Income Tax Ordinance (XLEX of 2001), Section 122 Establishment of the Office of the Federal Tax Ombudsman Ordinance (XXXV of 2000) in the Central Board of Revenue Circular No. 3 of 1992, dated 17.10 1992, Section 2 (3)) (i) (a) and 9 (2) (b) Assessment of Assessment R Proceedings started under section 65 of Income Tax Ordinance on 5 12 1997 under Section 62 of the Information Tax Ordinance, 1979. Was. In 1979 the notice was issued on 13 2 2001 and such action was dropped on 26 26 2001 in view of the reply made by the complainant which the Assistant Commissioner inspecting proceedings initiated under Section 66A. And set aside this assessment and instructed to reject the assessment which was dismissed without notice, making it a good decision for the evaluating officer to justify the assessment for which the Central Board of Revenue Binding In keeping with Circular No. 3 of 1992, an inquiry was necessary to determine the origin of the transaction. The Federal Tax Ombudsman's Ordinance According to Rule 3 (i) (a) of Section 2 of the Federal Tax Ombudsman, the steps of the Central Board of Revenue were ignored and such error has been classified as corruption. Remove the defects and bring Section 122A of the Ordinance in accordance with the existing law \ r \ n \ r \ n

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