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I.T. A. NO. 2918/KB OF 1987-88, DECIDED ON 9TH SEPTEMBER 1989. versus I.T. A. NO. 2918/KB OF 1987-88, DECIDED ON 9TH SEPTEMBER 1989.


Section & 55 and (68 ()) of the Registered Firm Return Assissee's filing was not filed in Part III A&B and Part IV, there would be no benefit to review Part III A&B and Part IV The significance of this was because the ITO had to comply with the mandatory provision of section (68 (of)) which would certainly prevail over the provisions of the rules stipulated under the ordinance for filling out return forms by registered firms.

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