I.T.A. NO.1783/KB OF 2002, DECIDED ON 5TH OCTOBER, 2004. versus I.T.A. NO.1783/KB OF 2002, DECIDED ON 5TH OCTOBER, 2004.
Section 59, 61, 62, 80 D, 134 and 156 Submission of Returns under the Self Assessment Scheme Selecting a Case for Total Audit Excluding Returns from the Scope of the Assessment Scheme Its Returns are eligible for Self Assessment Scheme and its selection. The facts of acceptance of withdrawal under the Department's Play under the Self Assessment Scheme for Total Audit could not be changed, on the other hand, that after selection for the total audit, the return would have to be assessed under section 62. Self Assessment Scheme was excluded from the circle. Income Tax Ordinance 1979, and that the Assessing Officer was correct in receiving tax under Section 80D of the Income Tax Ordinance, 1979 Department of Corrections was appropriate as the relevant notification for the application of Section 80D of the Income Tax Ordinance 1979 was effective. When eligible for self-return, the assessment is accepted under section 59 (1) of the Scheme and the ordinance scope of the scheme, however, is limited to the Self Assessment Scheme and if the Scheme provides that return which qualifies under the Self Assessment Scheme. Yes, it will be selected for the total audit, as well as after selection the Self Assessment Scheme will be dropped. And in the evaluation of all provisions of law shall apply to all studies of this kind. Under the circumstances and minor law it was not legally feasible and instead of charging under the general law to charge under the Self Assessment Scheme, otherwise it would be possible to pay additional tax from the Assessment and the Self Assessment Scheme. It was not legally possible to demand a modification of his return under section 62 of the Income Tax Ordinance 1979, after being selected for a total audit and evaluation.
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