SHAHABUDDIN versus INSPECTING ASSISTANT COMMISSIONER OF INCOME-TAX RANGE-1 WEST ZONE
Section 59? O (1) and 66? Hey ?? CBR Circular Number 15 of 1980 ?? Circular Income Tax Officers and other officials working under it for the SC issued by the Central Board of Revenue ?? Is Circle No. 15 of 1980 just a guide? Where the Income Tax Officer was not satisfied with the return and was examined, witnesses were examined and the accounts investigated, the provisions of Section 59A (1) could not be summoned, inspection of the Assistant Commissioner, in the circumstances. , Tax Officer 5 ?? A (1) seeking income tax officer's order was valid in establishing that he was wrong and was prejudiced against income.
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