Sections 131, 138 and 210 of the Income Tax Assessment on the basis of an undisclosed amount of the Appeal Tribunal's Appeal Tribunal for Appeal of the Framework by adding section 13 (1) (d) and 13 (1) of the Appeal Tribunal Canceled) Income Tax Ordinance, 1979, was contested by the ACC in the appeal and the Commissioner Income Tax (Appeals) on the one hand said that the increase, the Department in its first decisions against the Commissioner Income Tax (Appeal) Tribunal order. Appeal was filed. Under the provisions of the Income Tax Ordinance, 1979, the powers of inspection and approval are granted to inspect two different authorities, namely, the Deputy Commissioner of Income Tax and the Additional Commissioner of Income Tax, respectively. Available under the canceled ordinance, the inspection by the Additional Commissioner was approved under the said procedure. The Tax Ordinance, 2001, made a complete switchover on the assessment procedure, it states. That the new law was not considered to be approved by any superior authority, the commissioner himself was the authority who could delegate his authority to exercise his duties through a subordinate officer. Under the New Ordinance, 2001, it was the Commissioner who could make the assessment. He could not be authorized to make the assessment at the same time, and could also approve, under Sections 23 (1) and (2) of Section 239 of the Income Tax Ordinance 2001, that the case of the assessment in respect of any income year. The provisions of the Ordinance, 1979, repealed before or after the expiry of 30 6 2002, shall apply for the purpose of income tax calculation, however, the Income Tax Authority, which was eligible for assessment under the new Income Tax Ordinance 2001, Will be tested. Cho
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
