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COMMISSIONER OF INCOME TAX KARACHI versus PHILIP\'S GLOEILAMPENFABRIAKEN


Article 65, 129, 130, 134 136 Constitution of Pakistan (1973), Article 199 Constitution Petition After issuing a notice under section 65, the Income Tax Officer prepared the assessment which was before the Commissioner Income Tax in App Tax. Was challenged. His hearing and competence were decided and, after the settlement of this appeal, the person provided by this ordinance filed another appeal before the Tribunal, and was pending while under it. The constitutional application filed by this diagnostic person challenging the issuance of the notice was challenged. Section 65 of the Ordinance was raised by the High Court when the petition was raised for hearing when the notice issued under section 65 was merged into the diagnostic order approved by the ITO and this assessment order was approved by the Commissioner further. Appeal was merged in the order. The High Court, therefore, applied the notice issued to the Assamsee under section 65, making them illegal. Evaluate the rder

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