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I.T.AS. NOS.3934/LB, 4208/LB OF 2002, 717/LB AND 1167/LB OF 2004, DECIDED ON 7TH APRIL, 2005. versus I.T.AS. NOS.3934/LB, 4208/LB OF 2002, 717/LB AND 1167/LB OF 2004, DECIDED ON 7TH APRIL, 2005.


Sections 59A, 62, 63, 64 and 134 Appellate Tribunal Assessment Limit Assessment appeal was made by the Assessing Officer for 1998 9999 on or before 30 6 2001 and was assessed on 3 8 2001. Said that this assessment was declared invalid and ineffective, as per section 64 of the Income Tax Ordinance 1979, which states that it was expressly stated that any assessment under Sections 59A, 62 and 63 of the Ordinance should be given by the end of this year. Will not be made after the period in which the total income is assessed first, the order sanctioned under section 62 of the Income Tax Ordinance 1979 was declared invalid and declared invalid. I was checking the books of accounts presented by the talk but nevertheless admitted that they offered vouchers and other documents. Regardless of the declared version of counting and reviewing a particular defect in the books of accounts, consider whether to evaluate the stock year based on e and history based on the facts of the reviewing year. The previous assessments were different from the previous years as the books of accounts and the Assessing Officer were to be maintained without identifying any specific defects in the books of accounts, appeals filed by Assisi were allowed and the declared version of the Assisi accepted.

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