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I.T.A. NO.576/LB OF 2005, DECIDED ON 16TH DECEMBER, 2006. versus I.T.A. NO.576/LB OF 2005, DECIDED ON 16TH DECEMBER, 2006.

Sections 61, 58 (1) and 63 CBR Circular No. 7 (2) dt 14/94 dated 1 2 1994 Notice for the preparation of books of accounts issued for the diagnostic exhibition on 21 8 2002 to 29 8 2002 The order was approved on this date but the Assessment Order was approved on 31 8 2002, for which neither date had been fixed for hearing nor any notice of hearing of the case was issued on that date. ? There was no entry in the order sheet for 2002 29 8 2002 and this assessment was finalized under section 63 of the Income Tax Ordinance 1979 on 31 8 2002; to this date, no information has been made from this evaluator. Was found According to the Order Sheet, even in the Diagnostic Order, no explanation was available in this regard which showed that the case for the hearing for 29 8 2002 was not called on the due date, but thereafter 31 8 2002 was decided on the date in which the fact was neither set for hearing nor was it a threat. The matter was not affirmed by the Assisi tax officer within minutes of the proceedings. Which was assessed without any basis and can be included outside the profit and was calculated on the basis of recovery. , Which could not be approved. No justification for separating the assessment was available for de novo consideration, the order of the First Appellate Authority was vacated, and the assessment made by the sizing officer was directed to accept the canceled version top advocates from Kamokey lawyer