Inspecting the Income Tax Ordinance 1979 Section 66 Assistant Commissioner jurisdiction, the power of the amendment is exclusively with the IAC under section 66A, Income Tax Ordinance, 1979 and, therefore, the Assessing Officer completes the assessment. Subsequently, the financials become official, of course, subject to the provisions contained in the correction and reopening of the assessment and the fulfillment of the conditions provided for in the relevant law, the issuance of a notice under section 66A, Income Tax Ordinance, 1979, of the Assisting Officer, Therefore, the jurisdiction was excessive and without such authorization the issuance of such notice by the diagnostic officer, however, The process initiated by the IAC will not fail
Related judgments — Income Tax Appellate Tribunal Pakistan, 1996
