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I.T.AS. NOS. 4425/LB TO 4428/LB OF 2005, DECIDED ON 7TH FEBRUARY, 2007. versus I.T.AS. NOS. 4425/LB TO 4428/LB OF 2005, DECIDED ON 7TH FEBRUARY, 2007.


Section 13 (1) (AA) and 63 additional approvals of Additional Commissar Saunders ACC claim that approval has been obtained by the Additional Commissioner for the addition while Section 13 (1) (A) of the Income Tax Ordinance 1979 Is provided. Additional approval must be given by the Inspecting Additional Commissioner, who was in breach of the required provisions of the law; therefore, the order passed without approval from the authorized authority was invalid. In order to evaluate this ordinance, under section 13 (1) (a) of the said ordinance, approval was sought from the Additional Commissioner of Income Tax, in order to meet the legal requirements of making the Ordinance, 1979 addition Was approved with approval by the Additional Commissioner, which should have been the inspector addition as required by section 13 of the Income Tax Ordinance, 1979, the Commissioner's Order was approved by the Taxation Officer, which was mandated by law. Was initiated without the need of r \ n \ r \ n

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