Income Tax Appellate Tribunal Lahore — Judgments of 1980

9 reported judgments of the Income Tax Appellate Tribunal Lahore from 1980.

• I. T. A. NO. 3316 OF 1977-78. DECIDED ON 31ST JULY, 1979. v. I. T. A. NO. 3316 OF 1977-78. DECIDED ON 31ST JULY, 1979. 1980 PTD 10

  Section (()) (vii) Casual and non-recurring income does not equate to winning a Horse betting prize or winning a prize in a prize bond, so there does not appear to be a game of opportunity resulting f…

• I. T. AS. NOS. 204, 205, 244 AND 245 OF 1976-77, DECIDED ON 23RD DECEMBER, 1976. v. I. T. AS. NOS. 204, 205, 244 AND 245 OF 1976-77, DECIDED ON 23RD DECEMBER, 1976. 1980 PTD 13

  Section 10 Film Producer's Business Income Assessment Certificates Although there is no evidence of a certificate produced by a film artist with a reference number, it is not known who signed or issue…

• S. T. AS. NOS. 18 OF 1972-73 AND 35 OF 1975-76, DECIDED ON 20TH JANUARY, 1977. v. S. T. AS. NOS. 18 OF 1972-73 AND 35 OF 1975-76, DECIDED ON 20TH JANUARY, 1977. 1980 PTD 21

  Section 4 reads with the Finance Act (XI of 1966), Section 13 Legislature, Constitution of Pakistan (1962), the powers of any such prohibition contained in the Legislature, under law, to amend only in…

• I. T. AS. NOS. 2616 AND 2617 OF 1977-78, DECIDED ON 28TH MAY, 1979. v. I. T. AS. NOS. 2616 AND 2617 OF 1977-78, DECIDED ON 28TH MAY, 1979. 1980 PTD 28

  The Assistant Commissioner, who inspects Section 34A Assistant Commissioner, has the authority to demand a record of any matter as long as the orders have already been passed and such orders are preju…

• INCOME-TAX APPEALS NOS. 1159/KB TO 1161/KB OF 1976-77, DECIDED OIL 30TH MAY, 1979. v. INCOME-TAX APPEALS NOS. 1159/KB TO 1161/KB OF 1976-77, DECIDED OIL 30TH MAY, 1979. 1980 PTD 30

  Section 34 requires an escaped Assessment Revision Assistant to complete certain parts of the record-keeping work on such calls by the Income Tax Officer on oral calls that do not include the entries …

• PRESENT : M. T. SIDDIQUI, PRESIDENT AND A. A. ZUBERI, MEMBER E. D. A. NO. 3/KB OF 1978-79 v. PRESENT : M. T. SIDDIQUI, PRESIDENT AND A. A. ZUBERI, MEMBER E. D. A. NO. 3/KB OF 1978-79 1980 PTD 43

  Section 9 [as amended by the Finance Act (XL Amendment of 1974) with the Gift Tax Act (XIV of 1963), Section 5 (1) (vi) and 5 (2) Gifts to Property Gifts Not to be endorsed, the late death and gift ta…

• I. T. AS. NOS. 262 AND 397 OF 1978-79, DECIDED ON 7TH NOVEMBER, 1978. v. I. T. AS. NOS. 262 AND 397 OF 1978-79, DECIDED ON 7TH NOVEMBER, 1978. 1980 PTD 46

  Section 22 An appeal, based on non-payment of non-payment of tax restitution, defects such as non-payment of tax may be treated before the date of appeal: In case of non-payment of tax, appeal will be…

• MISCELLANEOUS APPLICATIONS NOS. 90-A TO 90-E OF 1975-76, DECIDED ON 13TH JUNE. v. MISCELLANEOUS APPLICATIONS NOS. 90-A TO 90-E OF 1975-76, DECIDED ON 13TH JUNE. 1980 PTD 74

  Sections 33 & Exp 35 show the expression / error record face. The section concerned allows the relevant authority to view the records and if any error shows that it can be corrected without extensive …

• M. AS. NOS. 90-A TO 90-E OF 1975-76, DECIDED ON 13TH JUNE, 1979. v. M. AS. NOS. 90-A TO 90-E OF 1975-76, DECIDED ON 13TH JUNE, 1979. 1980 PTD 107

  Section 35 Error reminder Words and phrases Distinguished words on the face of the record Record The words appearing in the face of the recorded word imply the relevant authority to consider the recor…

Other years — Income Tax Appellate Tribunal Lahore

1984 · 1983 · 1982 · 1981 · 1980

Case law is provided for information only and is not legal advice. Need help with a matter like these? Find a verified lawyer in your city.