Income Tax Appellate Tribunal Pakistan — Judgments of 1989

57 reported judgments of the Income Tax Appellate Tribunal Pakistan from 1989.

• W.T.AS. NOS. 36/KB TO 38/K13 OF 1984-85, DECIDED ON 24TH SEPTEMBER, 1988. v. W.T.AS. NOS. 36/KB TO 38/K13 OF 1984-85, DECIDED ON 24TH SEPTEMBER, 1988. 1989 PTD 10

  The debt owed before section 2 (m) is called the Wealth Tax Obligatory Loan, it must be crystallized and deposited only when the net wealth is determined by net wealth, as a result, This can be done w…

• W.TAS. NOS. 40/KB AND 41/KB OF 1984-85, DECIDED ON 18TH SEPTEMBER, 1988. v. W.TAS. NOS. 40/KB AND 41/KB OF 1984-85, DECIDED ON 18TH SEPTEMBER, 1988. 1989 PTD 16

  Explanation of section 2 (m) `Debt obligations \ Explanation…

• M.A. NO. 43/HOB OF 1988-89, W.T.AS. NOS. 1232/KB TO 1237/KB OF 1986-87 v. M.A. NO. 43/HOB OF 1988-89, W.T.AS. NOS. 1232/KB TO 1237/KB OF 1986-87 1989 PTD 20

  Section 2 (1) (e) (m), clarification (iii) and association of 3 persons, twenty-five people purchased a property knowing that it was given to the tenants, such persons not only appointed a joint manag…

• I.T.AS. NOS. 2259/KB AND 2260/KB OF 1985-86, DECIDED ON 20TH SEPTEMBER, 1988. v. I.T.AS. NOS. 2259/KB AND 2260/KB OF 1985-86, DECIDED ON 20TH SEPTEMBER, 1988. 1989 PTD 31

  Sections 2 (43) and 20 Constitution of Pakistan (1973), Federal List, Registration No. 50 The expression Government \ Interpretation Words \ Taxes \ History of the Legislative History `Government Inte…

• I.T.A. NO. 1504/KB OF 1980-81, DECIDED ON 12TH MAY, 1984. v. I.T.A. NO. 1504/KB OF 1980-81, DECIDED ON 12TH MAY, 1984. 1989 PTD 39

  Sections 32, 62 and 134 Personal expenditure and money not allowed as unauthorized receipts Accounts using stock phrase expense as personal and non-refundable…

• I.T.O. CO. CIRCLE C-9, KARACHI v. I.T.O. CO. CIRCLE C-9, KARACHI 1989 PTD 73

  Sections 20 (1) (a), 19 (2) (b) and 12 (13) Income tax rules, 1982, 8 190 IT l1 Property income received from property less than 5 12 (13) Deduction from property of the property, whether to add to th…

• I.T.A. NO.2506/LB/1986-87, DECIDED ON 4TH SEPTEMBER, 1988. v. I.T.A. NO.2506/LB/1986-87, DECIDED ON 4TH SEPTEMBER, 1988. 1989 PTD 150

  Extra income included under section 13 and 111 [as amended by the Finance Act of 1984] is not real income, but is considered income as a matter of law fiction, in fact it is all income tax law. It can…

• INCOME-TAX APPEALS NOS. 507/HQB TO 510/HQB OF 1987-88, DECIDED ON 28TH AUGUST, 1988. v. INCOME-TAX APPEALS NOS. 507/HQB TO 510/HQB OF 1987-88, DECIDED ON 28TH AUGUST, 1988. 1989 PTD 181

  Explanation of section 65 assessment under Section 65 and [59 [Finance Ordinance (amended by XXV of 1980) Cell Assessment Scheme) not to open a license for tax evasion, included in section 65 (4) Notw…

• INCOME-TAX APPEAL NO.2698/LB OF 1987-88, DECIDED ON 23RD NOVEMBER; 1988. v. INCOME-TAX APPEAL NO.2698/LB OF 1987-88, DECIDED ON 23RD NOVEMBER; 1988. 1989 PTD 191

  Under section 13 (1) and (2) under section 13 (1), without issue of notice of effect under section 13 (1), assess and evaluate the value of the property purchased by the reviewer and finalize it. Befo…

• I.T.AS. NOS. 73/KB, 78/KB TO 81 /KB OF 1982-83, 2900/KB TO 2905-KB OF 1986-87 AND 182/KB OF 1987-88 v. I.T.AS. NOS. 73/KB, 78/KB TO 81 /KB OF 1982-83, 2900/KB TO 2905-KB OF 1986-87 AND 182/KB OF 1987-88 1989 PTD 192

  Section 35 Income Tax Ordinance (XXIII of 1979), Section 156 Error Record Obviously no satisfactory explanation was entered in response to notice for error correction Income tax officer corrected the …

• I.T.A. NO.72-IB OF 1987-88 DECIDED ON 5TH DECEMBER, 1988. v. I.T.A. NO.72-IB OF 1987-88 DECIDED ON 5TH DECEMBER, 1988. 1989 PTD 252

  Sections 62 and 78 of the relevant charge year were submitted by the wife of A to the return of the property assessment, which gives the property tax to the Income Tax Officer, if he wants to estimate…

• I.TA, NO.2779/KB OF 1986-87, DECIDED ON 5TH JANUARY, 1989. v. I.TA, NO.2779/KB OF 1986-87, DECIDED ON 5TH JANUARY, 1989. 1989 PTD 254

  Relief / deduction claims can be deducted from the source completely and at the expense of such source for the purpose of obtaining income from other sources by reviewing section as31, thereby generat…

• I.T.A.NO.3108/LB OF 1984-85 AND I.T.A. NO.3684/LB OF 1984-85, DECIDED ON 1ST SEPTEMBER, 1988. v. I.T.A.NO.3108/LB OF 1984-85 AND I.T.A. NO.3684/LB OF 1984-85, DECIDED ON 1ST SEPTEMBER, 1988. 1989 PTD 308

  Section 13 Additions where the Assessment was not provided with the income tax officer under Section 13 (2) to explain the commitment and means of investing the surplus money.…

• ITA NO.1003/LB OF 1987-88 AND I.T.A NO.1004/LB OF 1987-88, DECIDED ON 17TH APRIL, 1988. v. ITA NO.1003/LB OF 1987-88 AND I.T.A NO.1004/LB OF 1987-88, DECIDED ON 17TH APRIL, 1988. 1989 PTD 311

  Due to the cost of construction announced by the Assessee for the construction cost estimated by Sections 13 and 148, the disputed matters were certainly not a safe guide as there are no two houses. ?…

• I.T.AS NOS. 2551/LB AND 2552/LB OF 1987-88; DECIDED ON 27TH SEPTEMBER, 1988. v. I.T.AS NOS. 2551/LB AND 2552/LB OF 1987-88; DECIDED ON 27TH SEPTEMBER, 1988. 1989 PTD 357

  The total income of the income tax year under section 9, 12, 71 and 72 and schedule I section 9 is not required that the income must be obtained during the entire period of 12 months of the year but c…

• W.T.AS. NOS. 33(IB) TO 35(IB) OF 1986-87, DECIDED ON 1ST JANUARY, 1989. v. W.T.AS. NOS. 33(IB) TO 35(IB) OF 1986-87, DECIDED ON 1ST JANUARY, 1989. 1989 PTD 364

  Section 2 (M) [as added by the Finance Ordinance (XXV of 1980)] CBR's Circular No. 1568S (WT) / 80, dated 229 1980, whether it has the right, title or interest in this property. Can be transferred to …

• I.TAS. NOS. 7000/LB TO 7005/LB OF 1985-86, DECIDED ON 30TH NOVEMBER, 1988. v. I.TAS. NOS. 7000/LB TO 7005/LB OF 1985-86, DECIDED ON 30TH NOVEMBER, 1988. 1989 PTD 367

  Section 135 (1) The Income Tax Tribunal has the power to ask for any assertions regarding the issue arising in the appeal or to cause further inquiry by the ITO. Income Tax Appellate Tribunal, Departm…

• I.T.AS. NOS.1287/KB AND 746/KB OF 1984-85, DECIDED ON 15TH OCTOBER, 1988. v. I.T.AS. NOS.1287/KB AND 746/KB OF 1984-85, DECIDED ON 15TH OCTOBER, 1988. 1989 PTD 437

  Section 50, Ret 53 and Ret 54 deducted from retained income tax or tax relief Advance or non-resident money provided to the Head Office will not be considered retained income only tax. This portion of…

• I.T.A. NO.3874/LB OF 1984-85,DECIDED ON 10TH JUNUARY, 1989. v. I.T.A. NO.3874/LB OF 1984-85,DECIDED ON 10TH JUNUARY, 1989. 1989 PTD 460

  Sections 2 (ii) and 62 in the nature of trade owe the tax on the profit declared on the sale of the venture land, whether the sales transaction made by the assessee through the sales contract is in th…

• J.TA. NO.581/KB OF 1984-85, DECIDED ON 12TH FEBRUARY, 1989. v. J.TA. NO.581/KB OF 1984-85, DECIDED ON 12TH FEBRUARY, 1989. 1989 PTD 508

  Defective books of accounts in Sections 62 and 59 are required to be defective in the books of the Income Tax Officer's Additional Duty Accounts so that the declared results can be rejected and the bo…

• I.TA. NO.4919/LB-I OF 1986-87, DECIDED ON 31ST OCTOBER, 1988. v. I.TA. NO.4919/LB-I OF 1986-87, DECIDED ON 31ST OCTOBER, 1988. 1989 PTD 601

  Schedule II, Part I, CL-A (A-41A) awards received by an employee of the Board of Intermediate and Secondary Education, whether exempt under Total (A?A).…

• I.T.AS. NOS. 1719 TO 1721/KB OF 1984-85, DECIDED ON 20TH MARCH, 1989. v. I.T.AS. NOS. 1719 TO 1721/KB OF 1984-85, DECIDED ON 20TH MARCH, 1989. 1989 PTD 617

  Sections 55, 61, 62, 12 (7) and Schedule II, Item No. 99CCC declare its income only from poultry farm which has been exempted under section (99) of the Second Schedule of Ordinance Income Tax Officer.…

• I.T.A. NOS. 6098 LB,. 6184/LB AND 6185/LB OF 1986-87, DECIDED ON 16TH JANUARY, 1989 v. I.T.A. NOS. 6098 LB,. 6184/LB AND 6185/LB OF 1986-87, DECIDED ON 16TH JANUARY, 1989 1989 PTD 638

  When issuing a notice under Section 65, the Section 65 Income Tax Officer was only in possession of any concealed carry information, the contents were about the purchase unauthorized, the complaint re…

• I.TA. NO.2038/KB OF 1984-85, DECIDED ON 12TH MARCH, 1989. v. I.TA. NO.2038/KB OF 1984-85, DECIDED ON 12TH MARCH, 1989. 1989 PTD 652

  Section 14 (1), 49, 2 (44) and Schedule II, Part 1 Scope and application taxable income may be exempt from the total income listed in Sections 14 (1) and 49, but otherwise Be included in the total inc…

• 1989 PTD 659 1989 PTD 659

  S. 73 (1) (2J Scope and section 73 (1) apply) (2) Assessment of successor in the business when the legal duty of the Income Tax Officer…

• 1989 PTD 662 1989 PTD 662

  Section 55 Returns Returns were filed and taxing on time was simply because the returns were not signed or were incorrectly signed so they cannot invalidate the return.…

• I.T.AS. NOS. 4629/1-8 AND 5271/1-13 OF 1986-87, DECIDED 9N 19TH JANUARY, 1989. v. I.T.AS. NOS. 4629/1-8 AND 5271/1-13 OF 1986-87, DECIDED 9N 19TH JANUARY, 1989. 1989 PTD 668

  Section 32SSC, which is under evaluation for the cold storage business year, was distinguished from the assessee's past history, with storage charges incurred by the ITO parties and storage FDVs accor…

• I.T.AS NOS.1053 AND 4054/KB OF 1986-1987 DECIDED ON 15TH APRIL, 1989. v. I.T.AS NOS.1053 AND 4054/KB OF 1986-1987 DECIDED ON 15TH APRIL, 1989. 1989 PTD 676

  Section 41 Investment Allowance Intermittent The receivables and allotment letter held by the previous allottee who had not yet become its holder cannot be said that it acquired the shares by purchase…

• I.T.A. NO. 4920/LB 11 OF 1986-87, DECIDED ON 31ST OCTOBER, 1988. v. I.T.A. NO. 4920/LB 11 OF 1986-87, DECIDED ON 31ST OCTOBER, 1988. 1989 PTD 720

  Section 59 Schedule II, Part I Complimentary and Medical Allowance Received by Employee of CL 41 Income Tax Rules, 1923, R 17 Board of Intermediate and Secondary Education Exemption…

• INCOME TAX REFERENCE NO. 4108/KB OF 186-87, DECIDED ON 11TH APRIL, 1989. v. INCOME TAX REFERENCE NO. 4108/KB OF 186-87, DECIDED ON 11TH APRIL, 1989. 1989 PTD 737

  Second Schedule, CL (119) Income Tax Act (XI of 1922) Section 15b The exclusion of interest income legislation has greatly limited the scope of profit and profit under which the second schedule of the…

• I.T.A. S NOS. 254 TO 256/LB OF/1984-85, 1906/LB TO 2876/LB OF 1986, 87 1842/LBI/DB v. I.T.A. S NOS. 254 TO 256/LB OF/1984-85, 1906/LB TO 2876/LB OF 1986, 87 1842/LBI/DB 1989 PTD 743

  Sections 24 and 16 (2) (a) in section 16 (2) (a) include any fees, commissions, allowances for allowance or profit, or personal expenses of an employee other than salary or wages. Is tolerated by The …

• I.TA. NO. 5180 OF LB/1986-87, DECIDED ON 21ST JANUARY, 1989. v. I.TA. NO. 5180 OF LB/1986-87, DECIDED ON 21ST JANUARY, 1989. 1989 PTD 758

  Section 85 Section 85 Requirement Notice Requirements Where a final assessment was made and a demand notice has been issued, any new count of income, otherwise, in accordance with the provisions of th…

• ITA. NO.810/LB OF 1987-88, DECIDED ON 22ND FEBRUARY, 1989. v. ITA. NO.810/LB OF 1987-88, DECIDED ON 22ND FEBRUARY, 1989. 1989 PTD 762

  Section 13 (1) (d) amended in section 13 with respect to the increase in the year of discovery is not retroactive in nature.…

• INCOME-TAX APPEAL NO. 363/1B OF 1987-88, DECIDED ON 5TH OCTOBER, 1988. v. INCOME-TAX APPEAL NO. 363/1B OF 1987-88, DECIDED ON 5TH OCTOBER, 1988. 1989 PTD 835

  Sections 111 and 11 preclude the pursuit of legitimate effect where the authorized representative of a mistaken confessional states that the reviewer was a non-resident who was in fact a resident, imp…

• I.T.AS. NOS. 3602 TO 3604/LB 3758/LB TO 3706/LB OF 1986-87, 176/LB TO 181/IB OF 1988-89 v. I.T.AS. NOS. 3602 TO 3604/LB 3758/LB TO 3706/LB OF 1986-87, 176/LB TO 181/IB OF 1988-89 1989 PTD 847

  Section 14 (1) and Second Schedule CLs 86 and 94 Societies Registration Act (XXI of 1860), Section 3 Exemption Reviewer, a registered society operating for the purpose of making the school's school ex…

• I.T.AS. NOS.1295 TO 1298/KB OF 1984-85, 227 TO 229/KB AND526/KB OF 1987-88 v. I.T.AS. NOS.1295 TO 1298/KB OF 1984-85, 227 TO 229/KB AND526/KB OF 1987-88 1989 PTD 859

  Section 19 (2) (b) Income Tax Act (XI of 1922), Section 9 (2) Setting the Annual Letting Value Rate of the property, paying the default annual value by the Income Tax Officer disregarding the rental r…

• I.T.AS.NOS.2203/KB, 2204/KB, 2109/KB AND 2110/KB OF 1984-85, DECIDED ON 6TH JUNE, 1989. v. I.T.AS.NOS.2203/KB, 2204/KB, 2109/KB AND 2110/KB OF 1984-85, DECIDED ON 6TH JUNE, 1989. 1989 PTD 867

  Sections 80 (6) and (7) [Amended] Income Tax Rules, 1922, R 40 Assesee, Proportional Profit in proportion to Pakistan's income from global income of Assisi deviation from the first method of calculati…

• I.T.AS NOS.172 TO 174/KB OF 1983-84, DECIDED ON 1ST FEBRUARY, 1979. v. I.T.AS NOS.172 TO 174/KB OF 1983-84, DECIDED ON 1ST FEBRUARY, 1979. 1989 PTD 872

  The ground rent of section 2 (m) and 3 properties is a charge on the property and such liability should be treated as a loan considered under section 2 (m) of the Act, which is capable of the total va…

• I.T.AS. NOS. 257 (P B) TO 259 (PB) OF 1987-88, DECIDED ON 22ND APRIL, 1989. v. I.T.AS. NOS. 257 (P B) TO 259 (PB) OF 1987-88, DECIDED ON 22ND APRIL, 1989. 1989 PTD 882

  Sections 12 (1), 2 (32), 2 (40) and 9 CBR Circular No. 3 (2) ITJU: / 76 Date 22 3 1987 Notification No. ITJU3 (2) / 76 History Residents of 179 1985 Constitution of Pakistan (1973), Arts 1 (2) and 246…

• I.TA. NO.1575/KB OF 1984-85, DECIDED ON 20TH FEBRUARY, 1989. v. I.TA. NO.1575/KB OF 1984-85, DECIDED ON 20TH FEBRUARY, 1989. 1989 PTD 887

  Sections 59 (3) and 107 of the tax credit escaped under the Self Assessment Scheme in order to substitute and balance the tax credit and modernize the return of machinery in which the Assessment claim…

• I.T.A. NO.4110/LB OF 1986-87, DECIDED ON 11TH APRIL, 1989 v. I.T.A. NO.4110/LB OF 1986-87, DECIDED ON 11TH APRIL, 1989 1989 PTD 907

  Sections 66A and 59 can be said to be a unanimous assessment whether false and biased and liable to reopen. The department should also consider itself bound by the contract, thus not allowing the unan…

• I.TA. NO.2234/KB OF 1986-87, DECIDED ON 26TH JUNE, 1989. v. I.TA. NO.2234/KB OF 1986-87, DECIDED ON 26TH JUNE, 1989. 1989 PTD 917

  Sections 19, 16 and 5 and 9 of the Income Tax Rules, 1982, RR 5 and 9, the property in the possession of the owner for which the rent is levied by the owner's employer may be declared as property unde…

• I.TA. NO.118/KB OF 1984-85, DECIDED ON 10TH JUNE, 1989. v. I.TA. NO.118/KB OF 1984-85, DECIDED ON 10TH JUNE, 1989. 1989 PTD 989

  Section 24 Income Tax Rules, 1982, R20 Section 24 and R20 Head Office Interpretation, Estimation of Expenses, Non-Resident Company Head Office Expenses should be taken in foreign currency and then Pak…

• I.TA. NO.1963/KB OF 1987-88, DECIDED ON 16TH JULY, 1989. v. I.TA. NO.1963/KB OF 1987-88, DECIDED ON 16TH JULY, 1989. 1989 PTD 1004

  Section 11 Workers Welfare Fund Ordinance (XVVI of 4XVI), Section & and (FF) Total Income For the purposes of working on total income, all income earned in the World is included in the Workers Welfare…

• I.T.A. NOS. 75(IB) AND 76(IB) OF 987-88, DECIDED ON 9TH MARCH, 1989 v. I.T.A. NOS. 75(IB) AND 76(IB) OF 987-88, DECIDED ON 9TH MARCH, 1989 1989 PTD 1065

  Sec & 34 and other 34 income from other sources ended up in Assisi, which had possession of foreign currencies and travel checks that it had illegally purchased as a dealer in foreign currencies in fo…

• I.TAS. NOS. 317/PB TO 322/PB; 324/PB TO 336/PB OF 1986-87 AND 330/PB v. I.TAS. NOS. 317/PB TO 322/PB; 324/PB TO 336/PB OF 1986-87 AND 330/PB 1989 PTD 1109

  Clause (66 ()), & 56 and property 65 Property Assessment was involved in a dispute about the ownership of this property in a case which was finally resolved by the Supreme Court on 4 10 1982. Due proc…

• I.TAS. NOS. 3125/KB TO 3128/KB OF 1987-88, DECIDED ON 20TH SEPTEMBER 1989 v. I.TAS. NOS. 3125/KB TO 3128/KB OF 1987-88, DECIDED ON 20TH SEPTEMBER 1989 1989 PTD 1149

  The birth certificate certificate of the partner 68 partner is proof that the birth certificate should be considered final as far as the date of birth of a particular person is concerned if the birth …

• I.T.A. NO. 1219/LB OF 1987-88, DECIDED ON 9TH DECEMBER 1988. v. I.T.A. NO. 1219/LB OF 1987-88, DECIDED ON 9TH DECEMBER 1988. 1989 PTD 1158

  Second Schedule, CL90 Race Club Assisi Rejects Claims for Retirement Income from Horse Racing and Assessee Demands Income Tax Exemption, Horse Racing is an Important Game; Was an organization establis…

• I.T. A. NO. 2918/KB OF 1987-88, DECIDED ON 9TH SEPTEMBER 1989. v. I.T. A. NO. 2918/KB OF 1987-88, DECIDED ON 9TH SEPTEMBER 1989. 1989 PTD 1163

  Section & 55 and (68 ()) of the Registered Firm Return Assissee's filing was not filed in Part III A&B and Part IV, there would be no benefit to review Part III A&B and Part IV The significance of thi…

• ITA. NO.1651/KB OF 1984-85, DECIDED ON 29TH JANUARY, 1989. v. ITA. NO.1651/KB OF 1984-85, DECIDED ON 29TH JANUARY, 1989. 1989 PTD 1185

  Section 107 and 48 Income Tax Rules, 1982, R48 exempt from the tax payable by it, substituting, balancing and renewing tax credits for the replacement of tax credits from newly established industrial …

• I.T.A. NO.2334/KB OF 1984-85, DECIDED ON 1ST AUGUST, 1989. v. I.T.A. NO.2334/KB OF 1984-85, DECIDED ON 1ST AUGUST, 1989. 1989 PTD 1192

  R 20 Income Tax Ordinance (1979) is taken into account in calculating the allowable expenditure thus the calculation of head office expenses cannot be allowed in the case of foreign currency.…

• I.T.AS. NOS. 3529/KB OF 1086-87, 798/KB OF 1987-88, 2121/KB OF 1987-88 AND 65/KB v. I.T.AS. NOS. 3529/KB OF 1086-87, 798/KB OF 1987-88, 2121/KB OF 1987-88 AND 65/KB 1989 PTD 1199

  The Second Schedule, CL 119 and Section 22CC, a wholly-owned government company wholly owned by the Government of Pakistan, announced the loss and fixed an amount that would be charged by the interest…

• I.T.AS. NOS.111/LB, 112/LB, 1904/LB/1987-88 AND I.T.A. NO.205/LB/ OF 1987-88 AND 619/LB OF 1986-87 v. I.T.AS. NOS.111/LB, 112/LB, 1904/LB/1987-88 AND I.T.A. NO.205/LB/ OF 1987-88 AND 619/LB OF 1986-87 1989 PTD 1204

  Sections 134 and 23 (1) deny the Department general and administrative costs as well as different costs of sales and distribution costs, which are permissible from 4 to 30 ied, which did not deny the …

• INCOME-TAX APPEALS. NOS. 450/PB TO 453/PB OF 1987-88, DECIDED ON 5TH JUNE, 1989. v. INCOME-TAX APPEALS. NOS. 450/PB TO 453/PB OF 1987-88, DECIDED ON 5TH JUNE, 1989. 1989 PTD 1221

  Under this ordinance, proceedings for the penalties of section 111 sentence during any proceeding must be initiated by one direction in order to impose a penalty relating to the imposition of a penalt…

• I.T.AS. NOS. 642/LB AND 824/LB OF 1988-89, DECIDED ON 22ND MAY, 1989 v. I.T.AS. NOS. 642/LB AND 824/LB OF 1988-89, DECIDED ON 22ND MAY, 1989 1989 PTD 1233

  Section 13 Property Price The Income Tax Officer evaluates the value of the property without any goods or evidence. There is no reason for the ITO to waive the price authorized by the excise authoriti…

• I. -T .AS. NOS. 607/LB OF 1984-85, 4640/LB OF 1985-86 AND 2834/LB OF 1986-87 v. I. -T .AS. NOS. 607/LB OF 1984-85, 4640/LB OF 1985-86 AND 2834/LB OF 1986-87 1989 PTD 1293

  Section 134 Additional Ground Legal questions may be raised as an additional ground at any stage…

• L.T.A NOS. 164/113 TO 166/113 OF 1988-89, DECIDED ON 21ST AUGUST, 1989 v. L.T.A NOS. 164/113 TO 166/113 OF 1988-89, DECIDED ON 21ST AUGUST, 1989 1989 PTD 1305

  Section 59, 61 __C62 Self Assessment Scheme (1987 1988), Para 3 Gadagar, the partners of a firm filed separate returns under the Self Assessment Scheme but proceedings on the matters under Section 62 …

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