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I.TAS. NOS. 2055/LB TO 2057/LB OF 1991-92, DECIDED ON 5TH MARCH, 1992. versus I.TAS. NOS. 2055/LB TO 2057/LB OF 1991-92, DECIDED ON 5TH MARCH, 1992.


Sections 85, 91 and 156 of the Income Tax Rules, 1982, IT30 ?? Temporary Review Order of Request for Correction of Notice for Tax Payment and excluded IT30 Commissioner of Income Tax (appeal) On the request of the Assessing Officer, it has been imposed that such fines were already imposed in the payment of extra tax and thus were imposed incorrectly and for rectification of the error under section 156. The SC request is still pending and no penalty could have been imposed earlier. Its decision challenges the order of dismissal in appeal before the Tribunal, no order was approved by the ITO which can be corrected under section 156 of the Ordinance which is applicable in IT 30 Which required an amendment under section 156 that would not create an order. Section 156 means an error in the assessment order or in another order;

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