RANA ABDUL HAMEED versus INCOME-TAX OFFICER AND OTHERS
The petitioner's objection that it had nothing to do with the Income Tax Assessment Firm, was not properly decided by the Department as it was clear from the material contained within and outside the Applicant Department. Which was identified as being a business concern. The petitioner has been objected to by the department, the High Court ordered that before implementing the recovery against the applicant, the department should give him an opportunity to be heard, deal with the documents in question, and then Pass the order accordingly. Constitution with Pakistan Law (1973), Article 199
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