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A & B OIL INDUSTRIES LTD. versus COMMISSIONER OF INCOME-TAX (`B\' RANGE), KARACHI


After the return of the section & 88 & Sc Scope and the applicability of the section & 91 & of return of the Ordinance Penalty enforced under Section 9191, the Assessment filed before the Income Tax Officer under Section 54 and thereby the Assessment It was illegal before the decree was passed; the Income Tax Officer can only demand the delivery of Section 88 and may be subject to additional taxpayer fees.

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