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I.T.A. NO. 66/LB OF 2004; DECIDED ON 16TH DECEMBER, 2006. versus I.T.A. NO. 66/LB OF 2004; DECIDED ON 16TH DECEMBER, 2006.

Additional review of Sections 65, 66A and 12 (18), while the assessment proceedings in the form of a showcase notice, with the intention of reopening the assessment, were still in the hands of the diagnostic officer, the Additional Commissioner inspecting the notice. Took control of the action taken. Under Section 66A of Income Tax Ordinance 1979 and Section 66A of Income Tax Ordinance 1979, the proceedings are pending with the Inspector Additional Commissioner of Income Tax while proceedings under Section 65 of Income Tax Ordinance 1979 are resumed at the level of re-evaluation. Was done The simultaneous operation of the officer was not legally valid under Sections 65 and 66A of the Income Tax Ordinance, 1979, but the Department properly initiated the proceedings under Section 65 of the Income Tax Ordinance 1979, but when examined Still continuing at the level of the examining officer, the Additional Commissioner commenced proceedings under Section 66A of the Income TA, the ax ordinance, 1979, which meant that the income tax ordinance, at the level of the assessment year under section 65 of 1979, The action was stopped, the Inspector Additional Commissioner acknowledged that the proceedings under section 66A of the Income Tax Ordinance, 1979 66A was dropped after the action was closed. Proceedings of Income Tax Ordinance, 1979 could not be resumed under section 65 of Income Tax Ordinance, 1979, resumption of proceedings under section 65 of Income Tax Ordinance, 1979, at section 65 of section 65 of Income Tax Ordinance 1979. Was an illegal operation. Income Tax Ordinance, Inspection of Assessing Officer under Section 66A of 1979 and could not continue simultaneously at Additional Commissioner level best law firms from Musakhel lawyer