973/2008 I.T.R.A Commissioner (Legal Division) (Applicant) V/S State Life Insurance Corp. (Respondent)

Sindh High CourtTax Law2023

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal

973/2008 I.T.R.A Commissioner (Legal Division) (Applicant) V/S State Life Insurance Corp. (Respondent) Sindh High Court

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal Order Date: 31-MAR-23

Section 65 of 1979 Ordinance, which is in relation to additional assessment, provides that no proceedings thereunder i.e. subsection (1) of Section 65 shall be initiated unless definite information has come into the possession of (Deputy Commissioner) and he has obtained a previous approval of the Inspecting (Additional Commissioner) of the Income Tax in writing to do so. Subsection (3) of Section 65 further reiterated that notice under subsection (1) in respect of any income year may be issued within ten years of assessment year in which total income of the said year was first assessable.

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973/2008 I.T.R.A Commissioner (Legal Division) (Applicant) V/S State Life Insurance Corp. (Respondent)

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