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I.T.AS. NOS.1418/IB, 1419/1B OF 2005, 152/IB, 153/IB, 351/IB, 352/IB, 491/IB TO 493/IB OF 2006, DECI versus I.T.AS. NOS.1418/IB, 1419/1B OF 2005, 152/IB, 153/IB, 351/IB, 352/IB, 491/IB TO 493/IB OF 2006, DECI


Issuance of notices under section 114 of the Income Tax Ordinance 2001 and section 116 (4) and 239 of the Income Tax Ordinance (Secs 56, 62 and 63) of Income Tax Ordinance (1979) under section 62 or 63 of the Income Tax Ordinance Return of Income Tax Ordinance 2001 by the Income Tax Officer by Income Tax Officer through Income Tax Officer through Income Tax Officer through Income Tax Officer through Income Tax Officer through Income Tax Officer Received by the Income Tax Officer through the Income Tax Officer through the Income Tax Officer. Failure of the provisions of section 56 of the Income Tax Ordinance 1979 would have no effect on the proceedings initiated through the notice under section 14 (4) of the Income Tax Ordinance 2001 and there was no other way. In the cases where important provisions regarding the requirements of the procedure for obtaining rights / responsibilities / liabilities / income tax receipt of income tax were considered. If section 239 of the Income Tax Ordinance was to be saved, the orders of the first appellate authority of 2001 were set aside and they were remanded for decision on the assessee's appeals relating to the assessment.

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