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MALIK FURRUKH versus COMMISSIONER INLAND REVENUE (LEGAL), RAWALPINDI


Sections 13 (1) (a), 56, 62 and 114 Reopening the Assessment Income from various properties which is not clear in the tax declaration without the approval of the Additional Commissioner by the Assessing Officer in the tax statement and the reviewer The self-issuance notice is reviewed and tallied with the statement filed by it in the respective years and income profits, thus giving them notice under section 56 or section 114 (4) of the Income Tax Ordinance 1979. The issuance had become irrelevant was to obtain the approval of the Additional Commissioner before such an addition was required by law. In the absence of ratification, stability could not be sustained, being unlawful, a jurisdiction which must be in the eyes of the law, without law and without malice.

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