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RIZWAN AHMAD versus MAQBOOLUR REHMAN


Section 65 Reassessment When changing the opinion through a valid principles assessment officer effect, where the assessment is finalized by the Income Tax Officer according to the law, it cannot be reopened on the basis that the Income Tax Officer Has changed its mindset on second thoughts. The factual or legal aspect of this case, or that a successor officer has a different view of the material considered by his or her prosecution, is the Income Tax Officer who can pass the Assessment Order or the cases decided under Section 65. It can be taken through the foreground to reopen. 1979 if he is satisfied about the ordinance of the Ord definite on the basis of certain information that the assimilation failed to disclose the correct and correct facts, or that the facts revealed by this review indicate that Earnings are estimated or a matter of escaping. Earnings from the assessment

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