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THE COMMISSIONER OF INCOME-TAX, KARACHI versus MESSRS N.V. PHILIP\'S GLOEILAMPENFABRIAKEN, KARACHI


Article 65, 129, 130, 134 and 136 Constitution of Pakistan (1973), Article 199 Constitution Request Maintenance After the issuance of notice under section 65, the Income Tax Officer prepared the assessment which was assessed before the Income Tax Commissioner. Which was examined by the Income Tax. His hearing and competence were decided, and after the settlement of this appeal, the persons provided by this ordinance filed a second appeal before the Tribunal, and he was pending while the notice was given. This constitutional petition was challenged challenging the issuance of notice under. This Ordinance was taken by Section 65 Tire, thus the High Court raised the petition for hearing when the notice issued under Section 65 was merged with the Assessment Order passed by the ITO and this assessment order was further extended. The commissioner's appeal was merged in the order. Therefore, under the High Court, Section 65, the notice of review issued by the reviewers was invalid and the order of assessment rejected was passed.

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