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I.T.AS. NOS.509/LB TO 511/LB OF 1989-90, DECIDED ON 26TH FEBRUARY 1991. versus I.T.AS. NOS.509/LB TO 511/LB OF 1989-90, DECIDED ON 26TH FEBRUARY 1991.


Sections 65 (2), 63 and 59 (1) Self Assessment Scheme (1985 86), Para 6 (7) For detailed examination, the Self-Exemption Self-Assessment Scheme stipulates that these matters be reopened. Where return income was accepted under the waiver provision. Only with the prior approval of the Central Board of Revenue where CBR permission was not obtained, the return of income was originally accepted under the waiver, however, the termination of the jurisdiction to reopen the case. Assessment was guaranteed a fatal illegality. Read ses along with section 65 of the ordinance which will give the estimator total revenue

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