Sections 13 (1), 61, 62, and 65 additions to separate income from the sale of land / plots to individual consumers Assissee states that instead of adding it through the first appellate authority, Should have been removed as well. Without competing under section 62 of the Income Tax Ordinance, 1979, legal notices of accuracy of 1979 under Section 61 of the Income Tax Ordinance, 1979 were issued on various occasions and each time under Section 65 of the Income Tax Ordinance The hearing on the request for reopening diagnostic review was postponed. , 1979 30 30 6 2001 was barred by a time limit. The Assisi submitted the responses to the notices issued under Sections 62 and 13 (1) of the Income Tax Ordinance, 1979 on 25 6 2001 and further reply was also filed on 26 6 2001 when the Assisting Officer was present. There was no time left to issue more notices from BY to submit returns along with details of income and wealth details as well as reconciliation in financial matters. From time to time, it became impossible for the Assessing Officer to issue any further notices on the basis of returns / particulars filed on 25 6 2001 and 26 6 6 2001, which would presumably result in any such action. What could not have been possible. If the Assessment Officer cannot be contested under a diagnostic officer, then the circumstances arising out of his reasons cannot be allowed. Income from sale of head / land / plots return After filing a return with such income details on the due dates, due to time constraints, they themselves can make this delay.
Related judgments — Income Tax Appellate Tribunal Pakistan, 2011