COMMISSIONER OF INCOME TAX/ WEALTH TAX, ZONE-C, LAHORE versus MESSRS MINHAS AUTOMOTIVE INDUSTRIES, LAHORE
With reference to Sections 66A and 136, the High Court of Assisi filed a return of income tax under the Universal Assessment Scheme, which was accepted by the Assessing Officer through the Inspection Additional Commissioner, thereafter, Section 66A, Income Tax Ordinance 1979. The evaluation was canceled at the required exercise and remanded to the officer evaluating the case for the diagnosis of de novo. The Tribunal's order made it clear that the facts were diverted to it. The basis of the Tribunal's ruling was that the IAC did not exercise its free mind and did not consider the evidence. Submitted through this diagnostic question, which is said to have been subject to a High Court misconception and not a Tribunal order nor require the High Court to express any opinion, it was excluded \ r \ n
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