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I.TA S. NOS. 2280/LB TO 2082/LB OF 1991-92 versus I.TA S. NOS. 2280/LB TO 2082/LB OF 1991-92


Under section 64 (1) and 62 valuation limits, no assessment under section 62, Income Tax Ordinance, 1979 can be made after the expiry of two years from the end of the year in which the total income was first assessable where the assessment year 1986 87 30 6 was made under Article 62 of the Ordinance on 1990, while the limit under section 64 (1) of the Ordinance expired on 30 April 1989, before this assessment was banned and was subject to cancellation. ?

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