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SERVICES INDUSTRIES LIMITED versus COMMISSIONER OF INCOME TAX, ZONE-III, LAHORE


Sections 12 (18) and 66 Increase in Company Directors \ Loan Issuing Officer accepted such an increase without the need to furnish evidence related to the Assisi company The amending authority set aside the review for a new investigation and remanded the remanded case. The contractor, who submitted only loan accounts of the directors, reflecting the data collected. Debt and credit will not be paid in such stable figures as the payments made by the directors and deposited in their account in the amount of company deposited in the directors. In this way, the account was examined in connection with the sale of the property as the only copy of the sale agreement was presented to the Associating Officer. The failure of the examining officer to require and check the documents in support of the claimant's increase in directors' debt was wrong as well as prejudice in the interest of income was sufficient to review such failure Income Tax Ordinance 1979 Option to seek the provisions of section 66A. r \ n

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