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SULTAN ALI ISMAILI versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Sections 63, 61 and 71 constitute the Office of the Federal Tax Ombudsman Ordinance (XXXV of 2000), Section 2 (3) was on the return record of the best judgment test, which shows that the business was terminated due to illness. Former service reviews without notice were drawn up, Article 61 of the Income Tax Ordinance, 1979, based on the inspector's report that Assisi had left the business for the past 9/10 months and the basis of the date of the case. Reviews were made on, which didn't matter. Any attempt by the assessee to serve in the inspector's report; since the inspector's report date was consistent with the compliance date, the service could not be timely. There was no record of any other service of any notice between the inspector's report and the date of the assessment order. Formerly three years without a notice service, the previous order was invalid and illegal, and the matter fell into the praises of the mill administration. The Federal Tax Ombudsman recommended that from 1998 1998 to 99 years until 2001 to 2001 2001. The joint assessment order should be canceled under section 22A. \ R \ n of the Income Tax Ordinance, 2001

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