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Appellate Tribunal Inland Revenue 2012 Income Tax---

2012 PTD 547

Annulment of assessment
MUHAMMAD SAEED
Appellant
VS
C.I.R., ZONE-I, R.T.O., PESHAWAR
Respondent

Case Laws / Head Notes / Paras

----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.