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Section 62 (1) Impact of not issuing a notice before finalizing a diagnostic evaluation on account preparation, evidence, etc. Before the finalization of the assessment, the Assessing Officer was obliged to use his / her accounts through Assessment. Let me face the drawbacks. With the issuance of specific notice under Section 62 of the Income Tax Ordinance, the 1979 Assessing Officer failed to do so because after examining the books and necessary details of the accounts submitted by the SCs under section 62 of the Income Tax Ordinance, 1979 Was released but was not. The specific notice under this section was a notice under section 61 of the Income Tax Ordinance, 1979, which requires further details from the Assessment, which cannot be called a specific notice under section 62 of the Income Tax Ordinance 1979. No other notice was ever issued on the notice and the Assessment was finalized without facing a defect, the Assessing Officer noted, so the Assissee was not considered to have the appropriate opportunity to explain its position. The untimely injunctions of Assamese's hearings could have been canceled for not issuing specific notices under section 62 (1) of the Income Tax Ordinance 1979. The orders passed by both the authorities on the issues considered were vacated and the SC's appeals were accepted on a legal and factual plane, which directed the issuing officer to withdraw the matter. Accept version. n advocate for immigration from Renala Khurd lawyer