Under the Constitution 65 Constitution of Pakistan (1973), Article 194 Section 65, Income Tax Ordinance, 1979, the validity of the notice of review was challenged by the constitutional petition on the basis that the assessment was finalized and the deadline was reached. Once received, it cannot be reopened. Based on a different view of the matter through the Income-tax Officer, the Department of Lawyer's Bar took the decision that the Income-tax Officer would decide a preliminary objection to his jurisdiction before proceeding further with the merits of the matter. , And the final order should not be processed until the expiry of 10 days for this date when the order issued / on the issue of jurisdiction is notified to the reviewer / such by the department On assurances, Assisi did not press the request which was dealt with. The High Court observes that it is open to the applicant / reviewer to approach the High Court if necessary.
Related judgments — Lahore High Court Lahore, 1993
