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I.T.A. NO.1582/LB OF 2002, DECIDED ON 20TH JANUARY, 2007. versus I.T.A. NO.1582/LB OF 2002, DECIDED ON 20TH JANUARY, 2007.


Sections 59 (1), 13 (1) (AA), 62, 65 and 66 of 1988, ACBR Circular No. 9, Dated 21 7 1998, CL (5) Absence of Compliance with Self-Assessment Parisian Needs Case proceedings under common law. 4 and 5 of the Circular No 9 of 1998 21 7 The 1998 Assessment claimed that the return was filed under the Self Assessment Scheme and was not selected for special audit nor any short document notice. There was a default in compliance, so this could be the case. Under section 65 / 66A of the Income Tax Ordinance 1979, the department can take only one action and for this purpose the assessment under section 59 (1) of the Income Tax Ordinance 1979 was to be completed first if the concealment was subject to Section 59 (Income Tax Ordinance 1979). 1) The Assessing Officer finds out the return filed under the Self Assessment Scheme under and can then be reopened under Section 65 of the Income Tax Ordinance 1979. As the Appellate Tribunal accepted the CC and the Assessing Officer was instructed to accept the return under the Self Assessment Scheme \ r \ n \ r \ n

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