MUHAMMAD AZIM versus COMMISSIONER OF INCOME TAX, ZONE EAST, KARACHI
Section 34 Income Tax (Correction and Correction of False Announcements) Regulations, 1969 [MLR No. 32], Para 2 Assisi did not properly disclose facts related to property ownership that were believed in the documents produced by the Assisi. It was not said that the High Court had the decision. The tribunal declared the property to be the owner and altov in the review. It was to find out the fact that the Assisi Benami was not the buyer, but the real Altes and owner of the property. The finding of such fact by the tribunal was based on oral and appropriate review. Conducting documentary evidence and the High Court decision, proceedings initiated under section 34 against it were not based on change of opinion by the assessee in the event of such misrepresentation, but rather on the information collected. was done.
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