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COMMISSIONER OF INCOME-TAX, LAHORE versus MESSRS NOORANI CALANDERING AND FINISHING MILLS, LYALLPUR

Section 2 (11) (0 \ previous year the length of the previous year does not require 12 calendar months, the previous year in relation to a newly established business, profession or profession may be less than 12 months). Select the accounting year ending in any date within the same way that it is the \ previous year \ and once it uses such an option, it means the applicable last year expression expression. Is fixed, and it cannot use such options again. So that without the consent of the Income Tax Officer and in such circumstances as the Income Tax Officer, the Income Tax Officer may refuse to give the Income Tax Officer, in his view, his application may vary the meaning of last year's expression. Consent, but if he gives his consent, he has sufficient authority to bet that for the full period from the end of the previous year to the end of the new accounting year, online advocate from Kotli Loharan lawyer