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Section 62 (1) Impact of not issuing notices prior to assessment assessment on account preparation, evidence, etc. Before the finalization of the assessment, it was necessary for the Assessing Officer to confront the deficiencies in this rule by the assessee. The accounts held by Scotia have been defective. The reviewer of the specific notice under section 62 of the Income Tax Ordinance, 1979 failed to do so because after examining the books and necessary details of the accounts submitted by the Issuance Notice under section 62 of the Income Tax Ordinance 1979 But it was not a special notice. According to the notice under Section 61 of the Income Tax Ordinance, 1979, these sections were also included which require further particulars from the Assessment, which cannot be called specific notice under section 62 of the Income Tax Ordinance 1979. Is. No other notice was issued prior to this and its assessment was finalized by the Assigning Officer without facing any reviewer's deficiencies, and the appropriate opportunity for the Assissee to specify its status. In these circumstances, these orders were condemned for not issuing specific notice under section 62 (1) of the Income Tax Ordinance, 1979 which was required by law. jobs for fresh advocates from Tando Mohd Khan lawyer