Section A 33 A Constitution of Pakistan (1973), Power of Review by Article 199 Commissioner Income Tax Before the approval of the order designated under section 33A of the Act, the Commissioner had no opportunity of hearing by income tax. Even after one year from the date of the assessment order was passed, no order of prejudice can be issued in the interest of the reviewer in any case under section A 33A of the Act, without giving the opportunity for a hearing in any case. Nor can such an order be granted after one year. From the date of assessment, the impugned order was declared to be approved without legal authority. The case was remanded to the Commissioner for a new decision.
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