----Annulment of assessment---Circumstances for annulment of assessment order were that for initiation of proceeding a notice had been issued without jurisdiction; that a notice had not been properly served; that a wrong notice had been issued; that assessment had been framed on wrong person; that assessment had been made in wrong assessment year; that assessment had been made in respect of an income, which was not income or such income was exempt from tax and that as assessment was framed, when it was barred by time.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2012 | MUHAMMAD SAEED Vs C.I.R., ZONE-I, R.T.O., PESHAWAR |
Income Tax--- |
Annulment of assessment |