COMMISSIONER OF INCOME TAX/WEALTH TAX MULTAN ZONE, MULTAN versus CHAUDHRY TRADING COMPANY, MULTAN
Sections 62 and 66 have an assessment retained on appeal by the Commissioner (Appeal), which is upheld in the appeal by the Additional Commissioner (Appeal), reviewed by the Additional Commissioner (IAC) for the cancellation of such assessment. Subsequent inspection of the Additional Commissioner by the Commissioner (Appeal), the application of the gross profit rate remained intact. The provisions of section 55A (1A) (b) of the Income Tax Ordinance, 1979 were not qualified to reopen such an assessment, which was incorporated in the appellate order, because the invalid order was invalid. Was done.
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