Examination of the validity of section 63, 56 and 61 of the best judgment, without the issuance of a notice under section 61 of the Income Tax Ordinance, 1979 par Formerly a review of accuracy can be taken only if the section 66 or section under 61 Was the default of notice issued under. The Income Tax Ordinance, 1979 and could not have taken place unless a notice was issued for the assessment under section 61 of the Income Tax Ordinance, 1979, before making the assessment under section 62 or 63 of the Income Tax Ordinance. Yes, 1979 was necessary without releasing the rules that could be formulated without complying with the mandatory provisions of the section of the law without the issuance of a notice under section 61 of the law that had to be followed Illegal and void. The Income Tax Ordinance, 1979, was also declared illegal because of its importance in e-nature even if these rules were to be practiced because the Income Tax Ordinance, 1979, complicates the process for non-compliance. In addition to compiling a previous review, a person was also liable to be fined under section 1110 of the Income Tax Ordinance 1979. As a prosecutor under section 117 of the Income Tax Ordinance 1979, in the case of a fixed notice issued under section 61 of the Income Tax Ordinance, 1979, without notice to the required assessment under section 61 of the Income Tax Ordinance, 1979 Was devised. In nature, the law was not upheld and was upheld by the appellate tribunal as there was no evidence of a notice issued under section 61 of the Income Tax Ordinance 1979 nor was any such notice available to the department.
Related judgments — Income Tax Appellate Tribunal Pakistan, 2011