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I.TA. NO.83/HQ OF 1990-91, DECIDED ON 30TH AUGUST, 1990. versus I.TA. NO.83/HQ OF 1990-91, DECIDED ON 30TH AUGUST, 1990.


The decision which the court has brought to this issue has been decided by the CBR Circular No. 13, paragraph 6 (a) last impression of section 65 and 156 1986, the income estimates in paragraph 6 (a), c. BR Circular No. 136 1986 Interpretation Income Taxes There are no provisions in the Tax Ordinance, 1979 to state that an Assessment Order merger when the Assessment Order is challenged under Section 65 or 156 or applied by appeal. Loses its existence if the appeal filed against it is decided either under section 65 or section 156 of the ordinance, and the original order is again merged with the amended order. S will be in the end, but only when the

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