Article 34 Constitution of Pakistan (1973), Article 199 Income Tax Officer does not require the State Reasons and Matters in the notice issued without cause and substance in the notice issued under section 34; A record of is not mandatory. In the absence of such material, the Income Tax Officer cannot initiate proceedings under the Section 34 court, while considering this matter, the constitutional jurisdiction, as if justifying the proceedings under section 34. May always demand in the exercise of: Authorities prepare content that constitutes the basis of action under section 34 to satisfy the reasonableness of the proposed action [Miss Mahalaram Bamjidas AIR 1938 Cal 557]
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