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I.T.A. NO. 4873/LB AND M.A. (ADD. GROUND) NO. 691/LB OF 2005, DECIDED-ON 22ND OCTOBER, 2005. versus I.T.A. NO. 4873/LB AND M.A. (ADD. GROUND) NO. 691/LB OF 2005, DECIDED-ON 22ND OCTOBER, 2005.


Sections 62 and 166 (2) (a) of the Income Tax Ordinance (XLIX of 2001), Section 239 (2) (1) of the General Clause Act (X of 1897) have been claimed for the production of accounts, evidence etc. That is because it has been compared only after the clause 166 is parallel. (2) (In) the Income Tax Ordinance, 1979, the Income Tax Ordinance, was not made in 2001, under section 62 of the Income Tax Ordinance, 1979, the review cannot be made after the implementation of the Income Tax Ordinance 2001. Sub-sections (1) and subsection (2) of section 239 of section 239 of the Income Tax Ordinance, 2001, the sub-sections (1) and (2) of the accuracy of section 239 of the Income Tax Ordinance 2001 are expressly stated. That if an assessment was to be made, with respect to any income year that ends on or before June 30, 2002, they are linked to and subject to the income tax calculation in accordance with the provisions of the Income Tax Ordinance 1979. Taxes Tax Ordinance 2001 is implemented. Implementation and completion of such assessment with the procedure described in Section 59, 59A, 61, 62 or 63, as the two provisions of the Income Tax Ordinance, 1979, the Income Tax Ordinance 2001 The provisions of the Ordinance 2001 were clearly protected. It is applicable for the tax year in respect of the tax year ending on or after June 30, 2002, as its income for the Assessment 2001 Income Tax Ordinance 2001 of 2002 And it used to be a tax check / liability. Enforcement and Income Tax Ordinance, 1979 not enforced, were under his jurisdiction to complete the assessment under Section 62 of the Income Tax Ordinance, 1979, the provisions of Sections (1) and (2) of section 239. in view of. A.

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