CHAUDHRY TEXTILES MILLS versus INCOME-TAX OFFICER, CENTRAL CIRCLE
Section 65 (3) and (3A) of the Finance Ordinance (XII of 1982) Section 7 (9) Amendment of section 65 (3) and the addition of section (3A) to the Finance Ordinance 1982 supplementary (Income Tax Ordinance) 3) of section 65 of 1979 provided that no estimate can be made in respect of any income year under this estimate (1), which expires ten years from the end of the assessment year. The first reviewer found that a case could be reopened without any limit, but once again the Income Tax Officer had to complete that assessment within ten years from the end of the assessment year, which included total revenue. Was previously reviewed. On practical application, it was evident that since no expiry could be made after the expiry of ten years from the end of the estimate in which total income was first assessed, a notice had to be given for its effectiveness. Ten years from the end of diagnosis
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