KARACHI ELECTRIC SUPPLY CORPORATION LTD. versus SENIOR MEMBER,BOARD OF REVENUE, HYDERABAD
An application of sections 10 (7) and 28 section 10 (7) applies to those provisions where the Assessment Officer has actually been assessed under Section 10 and not the direction issued by the Inspector Assistant Commissioner. Has been set aside or canceled by the Assessing Officer under the direction of the re-evaluation although the procedure provided under the Assigning Officer Section 10 may be followed but may apply. Shall not be made as an assessment under section 10. The inspection, under the direction of the Assistant Commissioner, inspecting under section 28A, the original assessment has been canceled within five years from the date of the order to amend such assessment section 10 (7). This should, therefore, not apply to cases where the original assessment has been canceled and the Assessing Officer has been instructed to do a fresh assessment.
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