I.T.AS. NOS. 5373/LB AND 5374/LB OF 2003, DECIDED ON 18TH NOVEMBER, 2005. versus I.T.AS. NOS. 5373/LB AND 5374/LB OF 2003, DECIDED ON 18TH NOVEMBER, 2005.
The notice for proposing total return under section 56 and section 566 of the Income Tax Ordinance 1979 for two assessment years, although not the preferred mode of demanding the return of income for two review years, was unlawful. The issuance of several legal notices under different sections of the law (such as notices under section 56 and notices under section 6161), however, was illegal, as it led the reviewer to face discrimination.
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