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I.T.A. NO. 5795/LB OF 2005, DECIDED ON 24TH JANUARY, 2007. versus I.T.A. NO. 5795/LB OF 2005, DECIDED ON 24TH JANUARY, 2007.

Before inserting sub-section (1A) in section 66A of section 66A (1A) Income Tax Ordinance 1979, the option of inspecting the Additional Commissioner to modify the order of the Deputy Commissioner, once an appeal is filed Subsequently, the provisions of section 66A of the Income Tax Ordinance 1979 may provide. Don't be convinced. After inserting the Subsection (IA) in section 66A of the Income Tax Ordinance, 1979, in 1991, this position was changed because it provided that only part of the appeal against which the appeal was made Or to which appellant made any inquiries. Section 66A of the Income Tax Ordinance, 1979, was interpreted as Authority Law before 1991 and after inserting Subsection (IA), according to which no court had held that position from 1979 to 1990. Was not available in section 66A of the Income Tax Ordinance. The legislature aided that the Assistant Commissioner had to review this erroneous order of income tax by his superior officer, which could be through a clear provision made in section 5 (1) (c) of the Income Tax Ordinance 1979. Was. The theory of complete integration arising out of Section 66A of the Income Tax Ordinance 1979, 12 years after the declaration of the Income Tax Ordinance 1979, before inserting Subsection (IA) and the courts interpreted the law as if it were not 12 years later, similarly again in section 122 (5A), any parallel provision like section 66 (1A) of the Income Tax Ordinance 1979 was missing and the appellate tribunal interpreted the law accordingly \ r \ n \ r \ n property advocate from Haroonabad lawyer