COMMISSIONER INLAND REVENUE, LEGAL DIVISION, BAHAWALPUR versus ZULFIQAR ALI
Sections 122 and 132 CBR Circular No. 7 (2) dated 1 2 Appeal for full assessment of appeal tribunal in 1994, amendment to issue first notice to the assessee on 14 4 2010, need to be complied with on 22 4 2010 Yes, its offer was released on 17 4 2010. 24 2010 Second notice for review of 2010 31 its 2010 requires its compliance. It was complied with by the Authority on July 26, 2010 to approve the amendment order dated 31st 2010. CBR Circular No. 7 (2), dated 1 2 1994, required the SCCC to provide 15 clear days to present its explanation when sufficient opportunity to explain its position was provided by the response to such notice. Was not provided, so he could not be punished. By default, the Assessing Authority did not have a valid reason for the amendment to be completed for a valid reason that an unclean order could be placed in violation of such circular.
Related judgments — Lahore High Court Lahore, 2012
