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I.T.AS. NOS.2250/LB AND 2251/LB OF 2002, DECIDED ON 19TH MAY, 2005. versus I.T.AS. NOS.2250/LB AND 2251/LB OF 2002, DECIDED ON 19TH MAY, 2005.

98 proceedings against assessment under section 59A of the Income Tax Ordinance 1979 were started for the assessment year 1997 1997 under sections 59, 59A, 66A and 134 Appeal Tribunal. Under section 66A of the Income Tax Ordinance 1979, the proceedings of the assessment year 2001 were commenced against the full assessment under Section 59 (1) of the Ordinance and to deal with the return of Section 59A of the accuracy of the Income Tax Ordinance 1979. Implemented to qualify for action under the Self Assessment Scheme, but found that the officer examining the position of Assessing Officer in violation of Section 59 (4) of the Income Tax Ordinance, 1979 was found to be so fit. It was decided to pass the order illegally under section 59A of the Ordinance Order. The assessment year 1997 98, was subject to unforgivable legal defects and was therefore canceled and the acceptance of the return filed under the Self Assessment Scheme was restored in accordance with the provisions of Section 59 of the Income Tax Ordinance, 1979, the assessment year 2000 2001 For, the order was simply filling in the blanks without the use of the mind. Such an order had no legal existence and whatever was not legally in place, there could be no action. Under this, the impugned order for the assessment year 2000 2001 was also canceled and the approval of the Income Tax Return was maintained in accordance with the provisions of section 59 of the Income Tax Ordinance 1979. best law firms from Multan lawyer