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I.T.A. NO.1239/KB OF 2000-2001, DECIDED ON 15TH APRIL, 2002. versus I.T.A. NO.1239/KB OF 2000-2001, DECIDED ON 15TH APRIL, 2002.


Circular No. 6 of 1991, Sections 65, 13 (1) (AA), 56, 61, 50 (5A), 80 CC and 143 BCB, dated 30 6 1991 1991 CBR Circular No. 6, 1994 Date 10 7 1994 Review of Additional Assessments, an Income Tax Ordinance, statement on exporter tax was stopped under 5 143B of 1979, upon completion and final expiration of tax liabilities under Sections 56 and 61 of the Income Tax Ordinance 1979 It was considered that the Income Tax Ordinance was issued after 1979 to seek information from Assisi's Wealth Tax action on investment in the purchase of plots, which was answered by the Assessment Assessment Officer of the Income Tax Ordinance, 1979. C Issued a notice under section 65 of the case initiated under cushion 556, leaving the matter unattended. It was against the spirit of the law to justify the assessment of the Income Tax Ordinance, 1979 and the Assigning Officer, to issue notices during the proceedings initiated under Section 566 of the Income Tax Ordinance 1979 and Section 65 of the Income Tax Ordinance, 1979 The completion of the assessment, especially in the case where the first statement under Section 143B was filed, was manifestly illegal and the entire proceeding of this case was illegal and the Appellate Authority's leave order Was confirmed but differs from the views adopted by the First Appellate Authority because the first appellate authority The notion that it was not feasible to have a change of opinion merely because the action of certain types of income and wealth that had been questions by asysngng Officer and was the source of the description and assmysy. The diagnostic officer will then proceed with the additional evaluation of either of the two diagnoses.

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