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RAO KHURRAM ALI versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Sections 59 (1), 61, \ 62, 63, 80 D and 86 of the CBR Circular No. 21, 2000 dated 11, 2000, paragraph 4, CL (e) Federal Tax Ombudsman Ordinance (XXXV of 2000) Establishment of Office, Section 9 (2) and 2 (3) for the preparation of books by the notice of self-notice on the record Proceeding of the notice under section 63 of the Additional Tax Jurisdiction, Income Tax Ordinance, 1979 Subsequently, the complainant accused of incitement was authorized by the Commissioner Income Tax representative under the Self Assessment Scheme that there was no jurisdiction over the matter relating to the assessment and the Federal Tax Ombudsman and the corruption was denied. The further request was that the final assessment was made under Section 80D of the business-based ordinance. The return showed a loss that robbed the foundation of a percentage of the competition and the examining officer complied with the law, which was valid for the year, higher than the previous year. Was in reference to the over and the taxpayer returns qualified under the Self Assessment SchemePlay that there was no basis for comparison was not in accordance with paragraph 2 of Circle 21 of the Central Board of Revenue. (Explanation) (a) The showcase notice should contain paragraph 5 (b) of the circular, proposing a self-diagnosis scheme. Cancellation of assessment frame X-part and returns filed under Commissioner Self Assessment Scheme

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