GLAXO LABORATORIES LTD. versus INSPECTING ASSISTANT COMMISSIONER OF INCOME-TAX
Income Tax Ordinance 1979 Section 66 A Constitution of Pakistan (1973), Article 185 (3), leave to appeal was allowed to consider the questions which required interpretation of section 66 ie on the order of appeal on the original appeal. What is being done from the original diagnosis? The order, the inspecting assistant commissioner, had jurisdiction under section 66A to review the original assessment and whether the appeal was merged with the appellate order in accordance with the doctrine of merger and consequently no longer Was not available. The Income Tax Officer is eligible to be reviewed under Section 66A of the Ordinance
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