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I.T.A. NO. 148/IB-1985 OF 1986, DECIDED ON 25TH AUGUST, 1987. versus I.T.A. NO. 148/IB-1985 OF 1986, DECIDED ON 25TH AUGUST, 1987.


A detailed examination of sections 81 and 62 of CBR's circular ND-131 1981 Self Assessment Scheme policy, with respect to any dispute regarding the fact that the withdrawal of the Assisi for a particular year is accepted under the Self Assessment Scheme, It is a mixed question of law and fact, where the objection to the SC on the mixed question of law and facts, he was absolutely entitled to raise such an objection at any stage, including the first appeal.

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