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ASIA PETROLEUM LTD. THROUGH MANAGING DIRECTOR versus PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE (REVENUE DIVISION) AND EX-OFFICIO, CHAIRMAN, CENTRAL

In relation to the issuance of notices under Sections 61, 62, 55, 56 and 65 of the Constitution of Pakistan (1973), Articles 199 and Sections 61 and 62 of the Income Tax Ordinance, 1979, it was stated that the notice was without jurisdiction. Was released. The total income refund was filed under section 55 of the ordinance, nor was any notice issued under section 56 or 65 of the ordinance, demanding that the asset be filed for a total refund. A notice can be issued either under section 61 and 62 of the ordinance for submission of the total income return under section 55 or the return of the total income in response to the notice. In the event of failure to file a gross return of income in response to the provisions of the Ordinance &, and 65 65, or the above, and when the jurisdiction was not taken by the Assessing Officer in accordance with law, under the provisions & ?? & j 62 of the notice ordinance was without jurisdiction and without restriction which could not be followed and all proceedings / orders in pursuance of such notice were without jurisdiction, which was, in the ordinary tax jurisdiction, valid Were declared. Under the scheme of law contained in the Income Tax Ordinance, 1979, the Government will have the jurisdiction to initiate the evaluation process upon the filing of its return. Total Income, subject to section 55 of the Ordinance or temporary by the SCDC, which must file a total return of income, may be a discrimination notice on the issuance of a notice under section 56 or 65 of the said ordinance. Were without jurisdiction and, as a result, invalid Abd al-Adha and thus the Assessing Officer law firms from Dargai lawyer