I.T.AS. NOS.28/LB, 29/LB, 30/LB AND 31/LB OF 1990-91, DECIDED ON 11TH JANUARY, 1992. versus I.T.AS. NOS.28/LB, 29/LB, 30/LB AND 31/LB OF 1990-91, DECIDED ON 11TH JANUARY, 1992.V
Section 65 Assessment cannot be reopened under Section 65 (2) unless the Assigning Officer is in possession of the information and obtains the prior approval of the Inspector Assistant Commissioner, subject to the provision of section 65 (4). Not Applicable. (1) (c) The ordinance applies where the total income of the assessee was assessed under section 59 (1) of the ordinance and subsequently under section 65 or any other provision of this ordinance assessing officer. There was no order of ordinance. For the same year, the notice was already issued under section 65 on 28 6 1987 and then it decided to file proceedings for this year on 6 decided 1988 as well as the proceedings of the year involved. That would be worth a review, and it could be. He said that after the issuance of a notice dated 28th 1987, an assessment order was passed on 6-6 1988 and the Assessing Officer was discharged under section 65 (4) of section 65 (1) (C). ) To issue the latest notice
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