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NATIONAL ELECTRIC COMPANY OF PAKISTAN LTD. versus COMMISSIONER OF INCOME TAX, GUJRANWALA ZONE, GUJRANWALA


Articles 61, 62, 65 and 66 of the Constitution of Pakistan (1973), Article 199 Constitution Petition Re-review of the date of review of 1983, 1983, were declared by the High Court illegal and the Income Tax Authorities were directed. Was to decide the matter under notice. Section 61 of the Income Tax Ordinance, 1979, was issued on 13 6 1997, while the notice under section 62 of the Ordinance was issued on 136 1997, that is, the High Court re-evaluation decision under section 65 of the Income Tax Ordinance 1979. Within a year of this, it was once again challenged by Skasi before the Appellate Authority, which ordered the order dated 27 1998, set aside this assessment and asked questions related to the search. Providing the opportunity to fulfill his new assessment was directed by the Issuing Officer issued a notice under section 61 of the Income Tax Ordinance 1979. The fiscal year in which the order of appeal was received under section 132 of the Income Tax Ordinance, 1979, was raised by the assessee that the notice issued by the authorities was not to comply with the Income Tax Ordinance, As contemplated in section 66 of 1979, notice of bar prohibited property was issued within the period of limitation, along with notice of additional assessment within the limitation period provided under section 66 of the Income Tax Ordinance. The 1979 petition was dismissed in circumstances

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