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COMMISSIONER OF INCOME TAX, CENTRAL ZONE-C, KARACHI versus MESSRS DADABHOY SILK MILLS LIMITED, KARACHI


Formation of assessment order under section 18A (7), 23 (3) and 35 (1) of section 23 (3) of Income Tax Ordinance, 1979 23 Receipt of additional tax under section 18A of the Ordinance in 1973 The inquiry on the request of 1 12 1977 was that the order coming after receiving the additional tax was filed under section 35 (1) of the Income Tax Ordinance, 1979, which was four years after the date of the order of examination. The recording was banned, the appellate authority and the tribunal upheld such request. The tax assessor was that the review order dated 23 6 1973 was valid and was later added to the order of 6 5 1974, thus, there was no time restriction on the additional tax on 1 12 1977 which The order was corrected on Order 1 12 1977. After four years have passed since the regular assessment order was banned, the order of 5 5 1974 cannot be taken advantage of in the present reference petition, the Revenue of the High Court should have been enraged like this. The Appellate Authority and the Tribunal Order from time to time in point 1 12 1977 by. Was stopped

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