ITAS. NOS.301 (IB) TO, 310 (IB) OF 1991-92 AND 10(IB) TO 14(IB) OF 1992-93, versus ITAS. NOS.301 (IB) TO, 310 (IB) OF 1991-92 AND 10(IB) TO 14(IB) OF 1992-93,
Income Tax Ordinance, in relation to any estimated year after the implementation of 1979, sections 56, 65 Pro and ?66 proceedings (assessment year 1979 80 80) may be commenced by a notice under section valid 56 of the Ordinance. Are. The ordinance was intended by an Income Tax Officer to commence proceedings in respect of any assessment year before the assessment year 1979 80. He can do so only in accordance with the provisions of section 65 of the Ordinance as Section 166 (2) ( C) (ii). ) If the officer examining the ordinance is satisfied that a matter has met all the requirements of section 65 of the ordinance, submit a return of income from the assessee by a notice under section 56 of the ordinance. Will be considered, action under section 65 of the Ordinance
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