COMMISSIONER OF INCOME TAX/ WEALTH TAX, MULTAN ZONE, MULTAN versus MESSRS BABU MUHAMMAD HUSSAIN ANSARI, MULTAN
In evaluating the production of Section 62 accounts, evidence, etc., the Deputy Commissioner of Income Tax is required to furnish a notice on the assessee under section 62 (1) of the Ordinance where the account books are prepared in support of his return. And the Deputy Commissioner intends to agree to such accounts. In fact, the notice is to be given by the Deputy Commissioner in respect of defects found in the accounts so as to enable the interpreter to do so when the account books were not prepared by the evidence of the confession. Was. Considering and agreeing on the Deputy Commissioner's question, there was no opportunity for the said officer to take notice on the SC under section 62 of the Income Tax Ordinance 1979.
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