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versus

Sections 121, 120 and 176 CBR, Circular No. 7 (8) S) (Assistant) / 03 (Miscellaneous), the date of examination of the best judgment in the date 10, 2003, it was estimated that he was an existing taxpayer and The assessment was finalized under Section 120 of the Income Tax. Tax Ordinance, 1979, In the absence of a diagnostic order, the fulfillment of the previous part order under section 121 of the Income Tax Ordinance, 2001 was a double assessment, which was illegal and without notice of any jurisdiction. Was made and the previous order was not ordered. Passed without issuing a legal notice under Section 176 of the Income Tax Ordinance, 2001, the validity taxation officer issued the notice under section 121 (1) of the Income Tax Ordinance 2001 without neglecting the law. No notice has been taken under Section 176 of this. The Income Tax Ordinance, 2001 was issued to the assessee and no approval was received from the Commissioner; the order was approved on the basis of information regarding the purchase of agricultural lanes. Dee and Assisi explained that no such land was ever purchased, but they did buy a shop which clearly shows that information was never confirmed by the relevant authorities and no document in this regard was filed in the Assessment Order. It was not mentioned that Assisi was the current taxpayer. Being an NTN, however, both officers also refused to confirm it and had previously examined the appellant's authority on the basis of speculations and assumptions because it did not confirm the record. The version of Assisi was rejected. In this case that the Stacey wave best advocate from Renala Khurd lawyer