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MESSRS HAJI TRADERS, PROPRIETOR TANVEER ANJUM versus COMMISSIONER OF INCOME TAX, WEALTH TAX, ZONE-B, LAHORE


The reopening of the formula for counting production obtained by the Assisi during the relevant period sections 62 and 136 was earlier contested by the Assessing Officer, the Appeal Authority of the Income Tax Ordinance, 1979 The successor was replaced by the Assessing Officer, issuing fresh notices under Section 62. The tribunal dismissed the appeals filed by the SC. There was nothing in the law that prevented the estimating officer from competing with the proposal to adopt low-power units to reach production, even though his estimating officer later did so. A proper reason was assigned while it was previously changed. The Tribunal's formula is that the output obtained by the Assisi during the relevant period was less than that which is estimated by the Assessing Officer. This will not give rise to any question of law to be considered by the High Court.

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