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M.A.(AG) NO.551/LB OF 2006 AND I.T.A. NO.4780/LB OF 2005, DECIDED ON 21ST JUNE, 2006. versus M.A.(AG) NO.551/LB OF 2006 AND I.T.A. NO.4780/LB OF 2005, DECIDED ON 21ST JUNE, 2006.


Section 175, 207 and 208 Income Tax Ordinance (XXX1 of 1979) The Income Tax Inspector was not included in the Income Tax Authority for the purpose of estimating the sale of premises on the basis of Section 3 and 146 Inspector's Report. There was no jurisdiction to enter and search the premises for the enforcement of any provision of the Tax Ordinance, 2001 and Income Tax Ordinance 2001 and even the Commissioner did not give the inspector its authority under section 175 of the Income Tax Ordinance 2001 Could The Commissioner could only allow an officer for the purposes of this time and the Income Tax Inspector mentioned was not mentioned in the Income Tax Ordinance 2001 because an officer / taxation officer estimated the sale on the basis of the Inspector inquiry. Appellate Tribunal by r \ n \ r \ nThe report, which was made without any jurisdiction, will reduce the estimated sales, taking into account the history, business and other facts of this case.

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