COMMISSIONER OF INCOME TAX, CENTRAL ZONE B\', KARACHI versus NATIONAL CEMENT INDUSTRIES LIMITED
The remand under section 10 (2A) and 34 additional section 10 (2A) was made on the original assessment order on two points, namely the absence of administrative expenses and the fixed capital expenditure income tax officer. Was limited to the examination of The estimation of the two questions was limited to the two points mentioned above, the Income Tax Officer, while dealing with the case on remand, could not have been enlarged under Section 10 (2A) without following the procedure provided for under the Act, No need to take notice was given to the Issuer under Section 34, which cannot be increased under Section 10 (2A) after remand by the Income Tax Officer.
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