MUNEER BHIMJEE versus ISLAMIC REPUBLIC OF PAKISTAN
Section 114, 120 (I) (b), 77 and 177 (1A), who return to the Universal Self Assessment Scheme, choose their case for a complete audit, without giving any reason or specifying the details. Issue notices to. Any clause of section 117 of the Income Tax Ordinance, 2001, the legitimate authority who intends to initiate such proceedings against the assessee, shall be bound to include the relevant grounds, reasons and clauses of section 117 of the Income Tax Ordinance 2001 , To enable it to detect this argument. The quality of selection of his case for the total audit return for acceptance under such scheme and the date of return by the Commissioner shall be considered as an approved review order. Such assessment shall be subject to any bald or arbitrary action. Against which the proceedings initiated against the Assissee will be defective and there will be no further action on the basis of
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