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I.T.AS. NOS.1791/LB TO 1796/LB OF 1988-89, DECIDED ON 24TH JULY, 1995. versus I.T.AS. NOS.1791/LB TO 1796/LB OF 1988-89, DECIDED ON 24TH JULY, 1995.


Income Tax Ordinance 1979 Sections 65 and 132 Appeals Remand Recovery Assessment Uncertainty The principle of limitations where any action, evaluation or re-evaluation is found to be invalid, the appellate authority separates it for a new period. Cannot, if, in the meantime, the threshold assessment for the process in this case have expired, it will be canceled and no instruction will be issued which can be considered an excuse for the re-evaluation process. If the appellate authority provides a guideline that is intended to be extended within a fixed period. Under the law, an illegal and ineffective appellate authority cannot grant a direction using the powers of remand, which goes to the extent of giving jurisdiction to an evaluation officer where it is not legally occupied.

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