SHAHABUDDIN versus INSPECTING ASSISTANT COMMISSIONER OF INCOME-TAX, RANGE-I, WEST ZONE, KARACHI
Section 59A (1) and AC 56 ACBR Circular No. 1980 issued by the Central Board of Revenue for the Issuance is binding on Income Tax Officers and other officials working under it. Under Circle No No 1980 1980 1980 is merely a directive where there is income the tax officer was not satisfied with the return and was examined, witnesses examined and accounts investigated, provided for section 59A (1). The scope of the inspection assistant commissioner, in these terms, may be justified in establishing an opinion, subject to section 59A (1) of the Income Tax Officer authorized to establish the opinion. I was wrong and the tax revenue was biased
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