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MESSRS SHAHROOM INTERNATIONAL (PVT.) LTD., LAHORE versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5, COMPANIES ZONE-I, LAHORE

Non-issuance of notices under Section 62 of the Income Tax Ordinance, 1979, Verification of Accounts Evaluation Accounts of Section 62 (1), Proviso [as entered in the Finance Act 1993] and 136 (1) Officer of the Finance Act, 1993, without issuing a notice under section 62, counting the expenses of the accounts without any SC, who made the books of account / vouchers as proof in support of his return. Subsequently, following the supplementary addition to section 62 (1) of the Income Tax Ordinance, 1979, there was no doubt about the procedure for repealing the declared version, where Proper books of accounts were kept for scrutiny and this was done for scrutiny. The procedure to be executed by the Assessing Officer to reject the declared version was entered into by the Finance Act, 1993, until the assessment year where the assessments were compiled after the enrollment of Proviso, After the evaluations of the questions were compiled, they also apply to these assessments; all the assessments in question were compiled in violation of the mandatory provision of the law as contained in section 62 of the Income Tax Ordinance, to assess 1979. The officer cannot increase the cost of profit and loss account without calculating the cost, Where R has developed an authentication assmysy nature books accounts / vouchers as Li returns, evidence in support of the return on the proposed additions to fight assysy point. A notice was required to be issued under section 62 of the Income Tax Ordinance 1979, which allowed the appeal. online advocate from Thana Bula Khan lawyer