I.T.A NO. 4294/LB OF 2005, DECIDED ON 24TH NOVEMBER, 2006. versus I.T.A NO. 4294/LB OF 2005, DECIDED ON 24TH NOVEMBER, 2006.
Sections 129, 62, 61, 59 (A) and 156 (3) appeal to the appellate additional commissioner that the appellate authority first put aside the review for reconsideration of the matter and observed that the taxation officer Failure to complete this assessment was not justified. Under Section 62 of the Income Tax Ordinance, 1979, without the legal notice being issued under Section 61/62 of the Income Tax Ordinance, the condition of the notice for review of the 1979 review was compulsory without the order of notice completely. Will have to be formally disregarded under the provisions of the law and any further action on the basis of such invalid order will also fail and the defects in the initial phase will be inadmissible at a later stage. ? The First Appellate Authority's order found that the NT Art Appellate Tribunal approved by the tax officer vacating the First Appellate Authority's order remanding the case was canceled.
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