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ABDUL QADEER versus NASEEM AKHTAR


Section A 66A and In 65 Income Tax Appellate Tribunal allowed the department to initiate proceedings against the assessee under section 65 of the Ordinance if allowed by the Law Examining Assistant Commissioner instead of resorting to section 65. If so, chose to issue a notice under section 66A, the High Court in its constitutional jurisdiction declared the notice under section 66A without legal authority and there was no legal effect with the observation that the ordinance This declaration shall not be admissible under section 65 for the purpose of preventing the department from proceeding. , If it was otherwise legitimate and legitimate

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