MESSRS CITIBANK N.A. THROUGH RESIDENT VICE-PRESIDENT versus COMMISSIONER OF INCOME TAX
Section assessment 65 re-examination is finalized after considering the facts disclosed by the reviewer and being available on record, until new income has been received by the Income Tax Officer after the original order has been passed. On the go, he could not take action under section 65 of the Income Tax Ordinance 1979. Even by further investigation, investigation of facts and investigation of facts or renewal of facts, which were already available on record when the original order was unlawfully approved or irrespective of the facts on record, income tax Action may be taken under section 65 of the Ordinance, Rule 1979
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