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TAQI MUHAMMAD versus MUHAMMAD AFZAL KHAN


On receipt of the notice under section 65 and 61 under section 65, a petition was filed with the Regional Commissioner of Income Tax, demanding that the Income Tax Officer be instructed to quit. The Regional Commissioner sent a representative to take necessary action. The Commissioner of Income Tax, who, after examining the matter, held that the notice was not justified for review under section 65, however, the commissioner disagreed and observed that section 65 The notice was issued legally because the SC had held that the Commissioner had directed the Income Tax Officer to leave proceedings under section 65; the Regional Commissioner had no jurisdiction to reject the order or issue directions. There was no amendment to be filed by the Commissioner before the Commission on the matter but there is only one representation. Was made to the Regional Commissioner who forwarded it to Commissioner O Income Tax, Regional Commissions

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