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I.T.AS. NOS. 1692, 1702 AND 2(101 TO 200:1/LB OF 1987-88, DECIDED ON 13TH OCTOBER, 1994. versus I.T.AS. NOS. 1692, 1702 AND 2(101 TO 200:1/LB OF 1987-88, DECIDED ON 13TH OCTOBER, 1994.


Income Tax Ordinance 1979 Sections 56, 65 and 166 (2) (c) (ii) escaped assessment for the year prior to the commencement of the Income Tax Ordinance, 1979 additional assessment procedure where the income tax in respect of any estimated year Any income taxable under the Income Tax Act, 1922, has survived the assessment and no proceedings are pending under the aforesaid Act at the commencement of the Income Tax Ordinance 1979, in relation to the relevant assessment years under section 65 of this Ordinance. I was to issue a notice to the reviewer and apply in accordance with all provisions of the ordinance the year before the assessment year 1979. The 80 must be before 80, so the process can be initiated by meeting the requirements of section 65 (() () ()) of the Income Tax. Ordinance, 1979

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