Section 61 Income Tax Ordinance (XLIX of 2001), Section 239 (2) Section RO 633 (I) / 2002 dated 149 2002 Evaluation of Notice under Article 61 of the Income Tax Ordinance, 1979 Legal Status Clause 61 of 1979 Under section 61 of the Income Tax Ordinance, 1979, the assessment can be issued for the notice year 2001, the assessment made by the taxation officer on 25 6 2003 was not legally valid. And on the basis of the proceedings initiated under Section 61 of the Income Tax Ordinance, 1979, the assessment should first be canceled by the appellate authority instead the department had to make an exception under the provisions of section 62 of the Income Tax Ordinance 1979. The officer must consider the evidence presented under section 61 of the Income Tax Ordinance 1979 and the provisions of section 61 of the Income Tax Ordinance 1979 were also included under section 62 of the Income Tax Ordinance 1979. Although the provisions of section 61 of the Income Tax Ordinance 1979 were in process but in nature, no review under section 62 or 63 of the Income Tax Ordinance 1979 could be made without notice under Section 61 of the Income Tax Ordinance 1979. Assessment proceedings were initiated by the issuance of notice under Section 61 of the Income Tax Ordinance, 1979; and the Assessing Officer authorized the review proceedings for assessment under Section 62 or 63 of the Income Tax Ordinance, 1979. Issuing a notice under Section 61 of the Tax Ordinance 1979, it was assumed that the Assessing Officer was required to consider the evidence if an Income Tax Ordinance was prepared under section 61 of 1979 which was made under section 61 of the Income Tax Ordinance 1979. Could not be produced without the issuance of such notice under the provisions of section 2 (2) of the Income Tax Ordinance 2001 Section 239.
