DCWT, LEGAL-02, LEGAL DIVISION, R.T.O., LAHORE versus RIZWAN AMJAD, LAHORE
The scope of the Order of the Wealth Tax Officer approved under Section 17B of the Income Tax Officer, the powers of the Section 17B Inspecting Assistant Commissioner of the Scope Order, which the Additional Commissioner Income Tax (Audit IV) Audit Division has previously rescinded by the appellate authority. The Additional Commissioner of Income Tax was not legally eligible to pass the Wealth Tax Order under Section 17B of the Wealth Tax Act, 1963. The Validati Revenue claimed that the Additional Commissioner of Income Tax was eligible to pass the order under the Wealth Tax Act, 1963 but the revenue was not exclusively the decision was not taken in the appeal memorandum and no document was attached. That the Additional Commissioner of Income Tax was also appointed and authorized under section 9 of the Wealth Tax Act, 1963, to decide cases under the Wealth Tax Act, 1963, which passed the original order. His position as Additional Commissioner of Income Tax Revenue was mentioned and failed to prove that the Commissioner of Income Tax was given the additional authority to act as Deputy Commissioner under the Wealth Tax Act, 1963. Such jurisdiction was never assigned before 1 7 2003, nor was it presently a matter of mentioning any meaning other than the Wealth Tax Officer or the Deputy Commissioner of Wealth Tax and the appellate authority before the invalid name. The search was confirmed which rightly found that the Additional Commissioner of Income Tax was an order under Section 17B of the Wealth Tax Act, 1963 Not legally eligible to pass, appeals filed by Revenue were dropped. Appellate Tribunal is entitled to Merit \ r \ n
