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I.T.A. NO. 1662/LB OF 2004, DECIDED ON 24TH MARCH, 2006. versus I.T.A. NO. 1662/LB OF 2004, DECIDED ON 24TH MARCH, 2006.


Section for Documentation of the National Economy Ordinance (XV of 2000), Proposed CBR Circular No. 18, dated 11.09 1999, Assessment of the best decision results from the survey as a result of the new assessment. Was declared. The assessment was clearly stated before the Appellate Authority for the assessment year, ignoring the fact that the SCC was already an existing taxpayer and that the charge year's return had already been accepted under the Self Assessment Scheme. The assessment was finalized for the same assessment year under the Universal Self Assessment Scheme. CBR Circular No. 18, dated 9th 1999, as per the provisions of section 59 of the Income Tax Ordinance 1979, while it was present, the Assessing Officer took action under Section 63 of the Income Tax Ordinance 1979. The single notice, which cannot be deemed appropriate service from a judicial point of view, affirmed the appellate tribunal with the amendment of the First Appellate Authority's order to the extent that the SCC provided proof of its original assessment order Universal Self Assessment Scheme. And if he remains intact, the second diagnosis should be canceled

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