No evidence was presented for the service of the notice of section 218, 162 and 154 notices and other documents, nor any evidence in this regard was approved by the tax officer under section 162 of the Income Tax Department. The order placed was canceled. Ordinance, 2001 as when he had already dealt with the taxpayers to recover the small tax deduction that was deducted under section 154 of the Income Tax Ordinance 2001 but the taxation officer made this assessment order. The order was approved without affirming the hearing. The first appellate authority was retained by the appellate tribunal and the department's appeal was dismissed.
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