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MESSRS CHAUDHRY TEXTILE MILLS versus INCOME-TAX OFFICER, CENTRAL CIRCLE V, LAHORE


Where additional assessment made after the issuance of a notice under section 65 (1) (a) or (b) under section 65 (1) (a) or (b) was to be reopened for any matter relating to the same assessment year, it was only subject to a section 65 Can be done through notice. (1) (a) or (b) other additional assessment notices issued would have already existed if the Income Tax Officer had indicated in the notice that he had proposed opening the tax on this basis, or Escaped or was. Has been under evaluation

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