Law: Income Tax Ordinance, 1979

Section: 65(1),65(1)(b),65(1)(c),134,136

Income Tax Ordinance (XXXI of 1979)----Ss. 65(1), 134 & 136---Notice under S.65 of Income Tax Ordinance, 1979---Notice was alleged to be invalid for not specifying as to whether same was issued in terms of S. 65(1)(a) or (b) or (c) thereof---Raising of such question by assessee before Appellate Authority finding mentioned in its order---Appellate Tribunal dismissed appeal of assessee for not raising such question before Appellate Authority---Validity---Real matter in controversy having not been adjudicated upon by Tribunal, High Court remanded case to Tribunal to decide the same afresh after hearing parties. ORDER This appeal is directed against the order of the Tribunal, dated 17-9-1999 whereby the appeal filed by the present appellant was dismissed. 2. The primary grievance raised by the learned counsel for the appellant is that the initial notice under section 65 of the Income Tax Ordinance, 1979 was defective as it was deficient in material particulars inasmuch as it did not specify as to whether it was issued in terms of section 65(1)(a) or (b) or (c) thereof. It is contended that this aspect of the matter was specifically raised…

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