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I.T.AS. NOS. 762/IB, 763/IB OF 1992-93, 795/IB TO 797/IB OF 1994-95, DECIDED ON 15TH JANUARY, 1996. versus I.T.AS. NOS. 762/IB, 763/IB OF 1992-93, 795/IB TO 797/IB OF 1994-95, DECIDED ON 15TH JANUARY, 1996.


The scope of powers of the Assistant Commissioner under Income Tax Ordinance 1979S: 66A (1A) and 80C section 66A (1A), Income Tax Ordinance 1979, are set out in the background of the principle of integration to The Appellate Authority's Inspection Assistant Commissioner, incorporated in the ITO's order under section 66A (1A), is limited and eligible for Income Tax Ordinance 1979, which is limited to this point or issue. The Assistant Commissioner, who inspects an appeal or reference case, can only give direction that may be independent, and not contradict it, any determination made by the Assistant Commissioner, who inspects the appellate authority, However, no one can direct. Any determination made by the appellate authority test will be violated

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