I.TAS. NOS. 1909/KB AND 1910/KB OF 1992-93 versus I.TAS. NOS. 1909/KB AND 1910/KB OF 1992-93
Interpretation of Section 66, Income Tax Ordinance, 1979 To read the provisions of section 66 along with the relevant provisions of the Income Tax Ordinance, the various authorities constituted under the Ordinance Section 66 have been empowered to remove the limit only. No more Extend the jurisdiction of the appellate authorities or the appraisal authority under the relevant provisions, therefore, the conclusions or directions set forth in section 66 are, therefore, limited to the assessment which is under appeal to the appellate authority and the appeal under the relevant year. And for action under the parties: [Lakshmi Prakash vs. CIT (1963) 48 ITR 705; Khadir Ismail vs. ITO (1963) 47 ITR 16; ]
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