PARAS COMMERCIAL COMPANY versus COMMISSIONER OF INCOME TAX, CENTRAL ZONE-A
Explanation of the modification of section 138 by the Commissioner, Section 138 and any action taken by the Commissioner under the applicable section 138, Income-tax Ordinance, 1979, whether it is fatal or on an application by the Assessee. In any case, prejudice should not be binding. Assessments can only be granted in such acts as are in favor of the Assessor and do not affect his interest, business or any concrete or immutable vocabulary.
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