Income Tax Appellate Tribunal Pakistan — Judgments of 1995

58 reported judgments of the Income Tax Appellate Tribunal Pakistan from 1995.

• I.T.AS. NOS.280 AND 884 OF 1994, DECIDED ON 17TH AUGUST, 1994. v. I.T.AS. NOS.280 AND 884 OF 1994, DECIDED ON 17TH AUGUST, 1994. 1995 PTD 1

  Under the Income Tax Ordinance 1979 section 13 (1) (2), the additional value of the income tax deduction must be ascertained and the officer evaluating the value must be ensured. Must express it in va…

• I.T.AS. NOS.8(HB) TO 11(HB) OF 1973-74, DECIDED ON 12TH MARCH, 1975. v. I.T.AS. NOS.8(HB) TO 11(HB) OF 1973-74, DECIDED ON 12TH MARCH, 1975. 1995 PTD 19

  Section 34 Re-evaluation of the Income Tax Act, 1922, proposed a violation of the principles of natural justice after the expiry of a fixed term. Assisi, and on whose testimony he relied, openly viola…

• S.T.A. NO.25 OF 1961-62, DECIDED ON 8TH APRIL, 1994. v. S.T.A. NO.25 OF 1961-62, DECIDED ON 8TH APRIL, 1994. 1995 PTD 23

  Exceptions to Section 2 (12) and 4 of the Sales Tax Act 1951 indicate that partially manufactured goods are shoe molds on which shoes are made. Component, therefore, the shoe did not move. Sales tax i…

• ITA NO. 473/LB/1994, DECIDED ON 28TH JUNE, 1994. v. ITA NO. 473/LB/1994, DECIDED ON 28TH JUNE, 1994. 1995 PTD 289

  Income Tax Ordinance 1979 Section 13 In addition, Damned Income Assessment did not receive income from anonymous sources but through it the business was to prevent the increase under section 13, Incom…

• ITAS.NOS.1374/KB OF 1992-93 AND 1796/KB OF 1993-94, DECIDED ON 14TH SEPTEMBER, 1994. v. ITAS.NOS.1374/KB OF 1992-93 AND 1796/KB OF 1993-94, DECIDED ON 14TH SEPTEMBER, 1994. 1995 PTD 299

  Additional Taxes with Income Tax Ordinance 1979 Sections 79 and 62 Non-Residential Principal Income Tax Officers discussed at length in this assessment order that Assissee made less profit than ordina…

• ITA NO. 1511/LB-OF 1994, DECIDED ON 28TH JUNE, 1994. v. ITA NO. 1511/LB-OF 1994, DECIDED ON 28TH JUNE, 1994. 1995 PTD 318

  Income Tax Ordinance 1979 Section 13 Considered Income Tax Inspector In his survey report on Professional Load, on the 15th of December 1987, the existence of Assisi's Plaza was reported and it was cl…

• MA.(RECT) NO.9/KB OF 1991-92, DECIDED ON 7TH APRIL, 1994. v. MA.(RECT) NO.9/KB OF 1991-92, DECIDED ON 7TH APRIL, 1994. 1995 PTD 333

  Section 156 (3) and 136 error correction, application for reference applicant who submitted both application for error correction and no application for such applicant before the treatment of referenc…

• I.T.A. NO.550/KB OF 1991-92, DECIDED ON 10TH APRIL, 1994. v. I.T.A. NO.550/KB OF 1991-92, DECIDED ON 10TH APRIL, 1994. 1995 PTD 401

  Third Schedule of Income Tax Ordinance 1979, R8 (5) (a) Concept of Sale and Lease Return Assessment Determining Fair Market Value by Reviewing Officer and Income Tax Ordinance 1979 of Third Schedule…

• I.TA. NO.58/HQ OF 1987-88, DECIDED ON 15TH OCTOBER, 1994. v. I.TA. NO.58/HQ OF 1987-88, DECIDED ON 15TH OCTOBER, 1994. 1995 PTD 421

  Income Tax Ordinance 1979 Section 23 (xviii) Advertising costs Advertising Diagnostics, a manufacturer and seller of pharmaceutical products, advertising costs in excess of the R 33, Drug (Licensing, …

• I.T.A. NO.2520/KB OF 1987-88, DECIDED ON 12TH SEPTEMBER, 1994. v. I.T.A. NO.2520/KB OF 1987-88, DECIDED ON 12TH SEPTEMBER, 1994. 1995 PTD 435

  20 Conventions, Article XVII Rule 20, Income Tax Rules, 1982 To avoid double taxation between Pakistan and the United States, the provisions of Article XVII of the Convention for the Prevention of Dou…

• I.TAS. NOS. 3967/KB TO 3970/KB OF 1986-87, DECIDED ON 2ND NOVEMBER, 1994, v. I.TAS. NOS. 3967/KB TO 3970/KB OF 1986-87, DECIDED ON 2ND NOVEMBER, 1994, 1995 PTD 440

  Income Tax Ordinance 1979 Section 23 (v) Third Schedule, Rr 1, 2 and 3 Existence of assets read along the lines of the dock The Income Tax Officer, before denying the existence of the dock lines, had …

• I.TA. NO.707/LB OF 1987-88, DECIDED ON 21ST NOVEMBER, 1994. v. I.TA. NO.707/LB OF 1987-88, DECIDED ON 21ST NOVEMBER, 1994. 1995 PTD 451

  Sections 74 & 3 (134) of the deceased person will not be able to appeal the limitation of appeal from the default of liability if the respondent's legal heirs are not made respondent legally in that d…

• I.T.AS. NOS.583/KB AND 584/KB OF 1988-89, DECIDED ON 2ND OCTOBER, 1994. v. I.T.AS. NOS.583/KB AND 584/KB OF 1988-89, DECIDED ON 2ND OCTOBER, 1994. 1995 PTD 458

  Income Tax Ordinance 1979 Section 134 Income Tax Appellate Tribunal Procedure Rules, 1981, R14 Appeal to be appealed The question regarding the jurisdiction of the appellate tribunal is not restricted…

• I.T.AS. NOS. 3789/LB AND 4197/LB OF 1994, DECIDED ON 27TH DECEMBER, 1994. v. I.T.AS. NOS. 3789/LB AND 4197/LB OF 1994, DECIDED ON 27TH DECEMBER, 1994. 1995 PTD 482

  Income Tax Ordinance 1979 Section 134 (3), Proviso [as incorporated in the Finance Act (XII of 1994)] Applying section 134 (3), provision of section 134 (3), Proviso appeals before the assessee Will n…

• I.T. AS. NOS.8163/LB OF 1991-92 AND 202/LB OF 1994, DECIDED N 23RD NOVEMBER, 1994. v. I.T. AS. NOS.8163/LB OF 1991-92 AND 202/LB OF 1994, DECIDED N 23RD NOVEMBER, 1994. 1995 PTD 523

  Income Tax Ordinance 1979 Section 134 (1) words which have effect in section 134 (1), Income Tax Ordinance, 1979 and have effect under section 134A [amended] and section 66A under section 66A. The app…

• I.T.AS. NOS.14/KB OF 1984-85, 1422/KB OF 1986-87, v. I.T.AS. NOS.14/KB OF 1984-85, 1422/KB OF 1986-87, 3634/KB, 3635/KB OF 1987-88, 1995 PTD 557

  Income Tax Ordinance 1979 Section 2 (6) Constitution of Pakistan (1973), Article 165 An expression of other institution or institution in RF 165A, the Constitution of Pakistan's Concession of Sovereig…

• I.TAS. NOS.2887/KB, 2888/KB, 2889/KB, 2891/KB AND 2892/KB OF 1993-94, v. I.TAS. NOS.2887/KB, 2888/KB, 2889/KB, 2891/KB AND 2892/KB OF 1993-94, 1995 PTD 580

  The Income Tax Ordinance 1979 section 65 cannot be reopened on the basis of a renewal of the facts and a change of opinion where the assessment was reopened on the Income Tax Inspector's report which …

• I.TA. NO.3468/KB OF 1993-94, DECIDED ON 12TH DECEMBER, 1994. v. I.TA. NO.3468/KB OF 1993-94, DECIDED ON 12TH DECEMBER, 1994. 1995 PTD 624

  Income Tax Ordinance 1979 Section 134 Income Tax Appellate Tribunal Code of Conduct, 1981, R14 In exercise of the jurisdiction of the appeal, the tribunal can examine the appeal to the appellate tribu…

• ITA NO. 840/LB/DB-II OF 1989-90, DECIDED ON 29TH DECEMBER, 1994. v. ITA NO. 840/LB/DB-II OF 1989-90, DECIDED ON 29TH DECEMBER, 1994. 1995 PTD 666

  Income Tax Ordinance 1979 Sections 13 (1) (AA) and (2) Estimation of Increased Income The Income Tax Officer's assessment completely ignored the Income Tax Officer's modest investment and sought an ex…

• ITA NO. 2680/LB OF 1992-93, DECIDED ON 15TH DECEMBER, 1994. v. ITA NO. 2680/LB OF 1992-93, DECIDED ON 15TH DECEMBER, 1994. 1995 PTD 677

  Income Tax Ordinance 1979 R24 Preparation of additional evidence Early Depreciation Triple Shift Allowance Income tax officer clearly stated in his assessment order that Assisi had applied new machine…

• MISCELLANEOUS APPLICATIONS NOS. 45/LB, TO 47/LB OF 1994, DECIDED ON 19TH FEBRUARY, 1995. v. MISCELLANEOUS APPLICATIONS NOS. 45/LB, TO 47/LB OF 1994, DECIDED ON 19TH FEBRUARY, 1995. 1995 PTD 770

  Application for Income Tax Ordinance 1979 Section 156 Error Correction Section 156, Income Tax Ordinance, 1979…

• I.TAS NOS. 9712/LB, 9713/LB OF 1991-92; 5762/LB, 5745/LB TO 5761/LB, 2531/LB OF 1986-87; v. I.TAS NOS. 9712/LB, 9713/LB OF 1991-92; 5762/LB, 5745/LB TO 5761/LB, 2531/LB OF 1986-87; 1995 PTD 774

  Income Tax Ordinance 1979 Section 132 Appeals and Appeals in Appeal Filing Appeals Two separate and separate, though related or sometimes dependent on each other, decide on the appeal of the proceedin…

• ITA NO. 1129/LB AND 1130/LB OF 1987-88, DECIDED ON 23RD JANUARY, 1995. v. ITA NO. 1129/LB AND 1130/LB OF 1987-88, DECIDED ON 23RD JANUARY, 1995. 1995 PTD 797

  Income Tax Ordinance 1979 Section 14 (2) [as amended by the Income Tax (Third Amendment) Ordinance (LXII of 1994), Section 16 (2) (b) (iv) and Second Schedule, Part IV CBR Letter C No. 4 ( 8) / ITJ / …

• I.T.AS. NOS.1752/KB TO 1756/KB OF 1983-84 AND 1284/KB TO 1286/KB OF 1985-86, v. I.T.AS. NOS.1752/KB TO 1756/KB OF 1983-84 AND 1284/KB TO 1286/KB OF 1985-86, 1995 PTD 807

  The Income Tax Ordinance 1979 was purchased under section 9 and 22 of the Ordinance of the Banking Companies (LVII of 1962), Section 29 Revenue Gain Banking Company Securities and Securities on the Sa…

• W.T.AS. NOS. 311 TO 313/LB OF 1988-89, DECIDED ON 12TH MARCH, 1993. v. W.T.AS. NOS. 311 TO 313/LB OF 1988-89, DECIDED ON 12TH MARCH, 1993. 1995 PTD 942

  Wealth Tax Act 1963 Section 2 (m) Net Wealth Advance Rent Advance rent is not obligated within the meaning of section 2 (m) of the Wealth Tax Act 1963, instead it can be identified as an asset.…

• I.T.A NO.142/LB OF 1994, DECIDED ON 23RD OCTOBER,1994. v. I.T.A NO.142/LB OF 1994, DECIDED ON 23RD OCTOBER,1994. 1995 PTD 946

  Second Schedule of Income Tax Ordinance 1979, Cls 93 and 94 Exempt Reviewer, Second Schedule to a Charity Institute, Income Tax Exemption Classes Under CL 93 and 94, Income Tax Ordinance 1979 1979 Ass…

• I.T.A. NO. 866/LB/1992-93, DECIDED ON 10TH APRIL, 1994. v. I.T.A. NO. 866/LB/1992-93, DECIDED ON 10TH APRIL, 1994. 1995 PTD 1050

  Income Tax Ordinance 1979 Section 80 CCBR Circular No. 12, 1991 30 199 1991 Tax on the payment of import tax by the Assisi at the import stage is the final discharge of his tax liabilities and any suc…

• I.TAS. NOS. 452/LB OF 1993 AND 1128/LB OF 1994, DECIDED ON 10TH OCTOBER, 1994. v. I.TAS. NOS. 452/LB OF 1993 AND 1128/LB OF 1994, DECIDED ON 10TH OCTOBER, 1994. 1995 PTD 1053

  Section (30 (()) of the Limitation Act (IX of 8 1908), extending the appeal of section 14 appeals, is sufficient for the purpose of abolishing the delay, although there is a provision equivalent to se…

• LTA. NO. 31/LB/II OF 1988-89, DECIDED ON 25TH MAY, 1994. v. LTA. NO. 31/LB/II OF 1988-89, DECIDED ON 25TH MAY, 1994. 1995 PTD 1094

  Income Tax Ordinance 1979 Section 16 and Second Schedule, Part I, CIS 41, 41A and 65 Financial Rules, RR 46 (b) and 9 (9) of CBR Circular No. 8, 1982 dated 8 7 1 982 CBR Letter IT JI1 (22) / 85, dated…

• I.TAS. NOS.88 AND 89/LB OF 1991-92, DECIDED ON 22ND SEPTEMBER, 1994. v. I.TAS. NOS.88 AND 89/LB OF 1991-92, DECIDED ON 22ND SEPTEMBER, 1994. 1995 PTD 1100

  Income Tax Ordinance 1979 Section 65 Additional Assessment If no notice is issued under section 65, Income Tax Ordinance 1979 or if the notice issued is misrepresented or is not properly presented at …

• I.TAS. NOS. 12 TO 16/LB OF 1994, DECIDED ON 14TH SEPTEMBER, 1994. v. I.TAS. NOS. 12 TO 16/LB OF 1994, DECIDED ON 14TH SEPTEMBER, 1994. 1995 PTD 1103

  Income Tax Ordinance 1979 Section 19 Income from a property property Taxability on the legacy of the deceased owner of the property If the deceased's legal heritage is to receive income from the prope…

• I.TAS. NOS. 1217/KB, 1218/KB, 714 TO 716/KB, 915/KB AND 1125/KB OF 1994-95 v. I.TAS. NOS. 1217/KB, 1218/KB, 714 TO 716/KB, 915/KB AND 1125/KB OF 1994-95 1995 PTD 1113

  Appeals from the Income Tax Ordinance 1979 Sections 134 (5) and 2 (43) Appellate Tribunal must be accompanied by such appeal fee, and any fee, amount or amount payable under the Income Tax Ordinance 1…

• I.TAS. NOS. 384/LB TO 387/LB OF 1988-89, DECIDED ON 11TH APRIL, 1995. v. I.TAS. NOS. 384/LB TO 387/LB OF 1988-89, DECIDED ON 11TH APRIL, 1995. 1995 PTD 1145

  Income Tax Ordinance 1979 Section 65 (1) (c) [as substituted for the Finance Act (VII of 1992)] Finance replacing section 65 (1) of the Income Tax Ordinance, 1979 The effect of the provision of the Ac…

• I.T.A. NO. 2628/LB OF 1986-87, DECIDED ON 2ND AUGUST, 1994. v. I.T.A. NO. 2628/LB OF 1986-87, DECIDED ON 2ND AUGUST, 1994. 1995 PTD 1149

  Income Tax Ordinance 1979 Section 59 Self Assessment Scheme (1985 86), Para 9 of CBR Circular No. 8 of 1985, dated 17th June, 1985 by the Assessee Processor Ascii to cover the income of any of the Sel…

• I.TA. NO. 548/LB OF 1994, DECIDED ON 12TH JULY, 1994. v. I.TA. NO. 548/LB OF 1994, DECIDED ON 12TH JULY, 1994. 1995 PTD 1152

  Selection of cases for audit in Income Tax Ordinance 1979 Section 59 (1) Self Assessment Scheme (1992 93), Para 4 (ii) 1992 CBR Circular No. 16, Schedule 1 7 1992. The scope for audit of such matters …

• I.T.AS. NOS. 1780 TO 1785/1-13 OF 191(7-G1(, DECIDED ON 23RD OCTOBER, 1994. v. I.T.AS. NOS. 1780 TO 1785/1-13 OF 191(7-G1(, DECIDED ON 23RD OCTOBER, 1994. 1995 PTD 1158

  Income Tax Ordinance 1979 Section 23 (vii) is deducted by interest deducted by Capital Capital on interest 23 (1) (vii), deductible under interest tax 233 payable under Income Tax Ordinance, 1979.…

• 1995 PTD 1159 1995 PTD 1159

  The Income Tax Ordinance 1979 Section 63 was given a notice of hearing for the previous review in 21 1 1987 while the ex parte assessment was kept on 24 1 1987, not for the date fixed for the former p…

• W.TA. NO. 181/LB OF 1987-88, DECIDED ON 28TH NOVEMBER, 1994. v. W.TA. NO. 181/LB OF 1987-88, DECIDED ON 28TH NOVEMBER, 1994. 1995 PTD 1162

  Objection to the Wealth Tax Act, 1963, Section 5 (1) (xv) [Section 5 (1) (xv) of the Wealth Tax Act, 1963]…

• I.T.AS. NOS. 2210 TO 2219/LB OF 1987-88, DECIDED ON 14TH NOVEMBER, 1994. v. I.T.AS. NOS. 2210 TO 2219/LB OF 1987-88, DECIDED ON 14TH NOVEMBER, 1994. 1995 PTD 1165

  Income Tax Ordinance 1979 Section 132 Appeal Decision Appeal decision must be made while deciding the appeal, and failure to record the reasons will indicate any thinking and brainstorming.…

• I.T.A. NO. 1888/LB OF 1987-88, DECIDED ON 25TH SEPTEMBER, 1994. v. I.T.A. NO. 1888/LB OF 1987-88, DECIDED ON 25TH SEPTEMBER, 1994. 1995 PTD 1168

  Income Tax Ordinance 1979 Section 19 Validates the annual value of property income derived from a property where the tenant certifies the amount of rent paid to the landlord to reject the fixed rent b…

• I.T.AS. NOS. 1692, 1702 AND 2(101 TO 200:1/LB OF 1987-88, DECIDED ON 13TH OCTOBER, 1994. v. I.T.AS. NOS. 1692, 1702 AND 2(101 TO 200:1/LB OF 1987-88, DECIDED ON 13TH OCTOBER, 1994. 1995 PTD 1170

  Income Tax Ordinance 1979 Sections 56, 65 and 166 (2) (c) (ii) escaped assessment for the year prior to the commencement of the Income Tax Ordinance, 1979 additional assessment procedure where the inc…

• I.TA. NO. 9064/LB OF 1992-93, DECIDED ON 23RD OCTOBER, 1994. v. I.TA. NO. 9064/LB OF 1992-93, DECIDED ON 23RD OCTOBER, 1994. 1995 PTD 1174

  Income Tax Ordinance 1979 Section 59 (1) Self Assessment Scheme (1991 92), Para 4 (ii) Circular No. 22 of CBR 1991, Dated 21 7 Selection for total audit based on declaration of election low income in …

• I.TA. NO. 426/LB OF 1992-93, DECIDED ON 2ND FEBRUARY, 1994. v. I.TA. NO. 426/LB OF 1992-93, DECIDED ON 2ND FEBRUARY, 1994. 1995 PTD 1176

  Income Tax Ordinance 1979 Section 12 (18) In addition, the four brothers had funded their funds with their four brothers to buy the property. The Advanced was not affected by the misconduct of section…

• I.T.AS. NOS. 1829 AND 2175/LB/1987-88, DECIDED ON 7TH NOVEMBER, 1994. v. I.T.AS. NOS. 1829 AND 2175/LB/1987-88, DECIDED ON 7TH NOVEMBER, 1994. 1995 PTD 1179

  Income Tax Ordinance 1979 Section 13 (1) (d) Regarding the purchase of property on the basis of cost reduction by the assessee's assessee from estimating income as surplus, actions registered for purc…

• I.T.A. NO. 4744/LB OF 1986-87, DECIDED ON 2ND NOVEMBER, 1994. v. I.T.A. NO. 4744/LB OF 1986-87, DECIDED ON 2ND NOVEMBER, 1994. 1995 PTD 1182

  Income Tax Ordinance 1979 Section 13 (1) (d) Section 13 (1) (d), additional deducted income increase under Income Tax Ordinance 1979 was made on the basis that the Assessing Officer paid for the acqui…

• I.T.A. NO. 1722/LB OF 1986-87, DECIDED ON 22ND AUGUST, 1994. v. I.T.A. NO. 1722/LB OF 1986-87, DECIDED ON 22ND AUGUST, 1994. 1995 PTD 1183

  Hiding 111 Income Tax Ordinance 1979 Section 111 Criminal Income where unanimous assessment was made, imposing fines was not permissible…

• I.TA. NO. 210/LB OF 1993, DECIDED ON 24TH JULY, 1994. v. I.TA. NO. 210/LB OF 1993, DECIDED ON 24TH JULY, 1994. 1995 PTD 1225

  Income Tax Ordinance 1979 Section 59 (1) Self Assessment Scheme (1992 93) CBR Circular No. 16, 1992, July 1, 1992, Assisi filed income returns under the Self Assessment Scheme (1992 93), Income Tax Of…

• I.TAS. NOS. 6260 AND 6261/LB OF 1986-87, DECIDED ON 19TH SEPTEMBER, 1994. v. I.TAS. NOS. 6260 AND 6261/LB OF 1986-87, DECIDED ON 19TH SEPTEMBER, 1994. 1995 PTD 1228

  91 Income Tax Ordinance 1979 Section 91 Penalty for non-payment of tax imposed…

• I.TA. NO. 5661/LB OF 1986-87, DECIDED ON 26TH SEPTEMBER, 1994. v. I.TA. NO. 5661/LB OF 1986-87, DECIDED ON 26TH SEPTEMBER, 1994. 1995 PTD 1232

  Income Tax Ordinance 1979 Section 13 (1) (d) Asset Income Tax Officer can estimate the value of an increase in income if he finds out that his value is written in its value. He spent more money than h…

• I.TAS. NOS. 539 AND 540/LB OF 1992-93, DECIDED ON 19TH MAY, 1994. v. I.TAS. NOS. 539 AND 540/LB OF 1992-93, DECIDED ON 19TH MAY, 1994. 1995 PTD 1233

  Delay in Income Tax Ordinance 1979 Section 129 Appeal Limit Delay…

• I.TAS. NOS. 573 AND 574/LB OF 1995, DECIDED ON 21ST MAY, 1995. v. I.TAS. NOS. 573 AND 574/LB OF 1995, DECIDED ON 21ST MAY, 1995. 1995 PTD 1359

  Income Tax Ordinance 1979 Section 13 (1) (a) The purchase of the property by way of additional income tax assessment was purchased in the name of Assessmis and his two brothers to prove the anonymous …

• I.TAS. NOS.9897/LB OF 1991-92 AND 155/LB OF 1994, DECIDED ON 20TH DECEMBER, 1994. v. I.TAS. NOS.9897/LB OF 1991-92 AND 155/LB OF 1994, DECIDED ON 20TH DECEMBER, 1994. 1995 PTD 1369

  The decision in section 132 (1) (a) (i) and 65 of the appeal remand can be followed by a method of restoring additional appraisal by appointing the appellate authority or partially determining an appr…

• I.TA. NO. 171(PB) OF 1993-94, DECIDED, ON 21ST NOVEMBER, 1994. v. I.TA. NO. 171(PB) OF 1993-94, DECIDED, ON 21ST NOVEMBER, 1994. 1995 PTD 1403

  Individual use of discrimination in Sections 59 and 65 of the Self Assessment Scheme (1991 92), paragraph 4 (ii) paragraph 4 (ii) of paragraph 4 (ii) of the Self Assessment Scheme (1991 92) and sectio…

• I.TA. NO.1103/LB OF 1995, DECIDED ON 18TH JUNE, 1995. v. I.TA. NO.1103/LB OF 1995, DECIDED ON 18TH JUNE, 1995. 1995 PTD 1430

  The appellate tribunal was sent by the commissioner to the Assisi under the pre-appellate order postal certificate but there was no evidence that the order was ever ordered on assessing the assessment…

• I.TA. NO.614/1B OF 1992-93, DECIDED ON 18TH APRIL, 1995. v. I.TA. NO.614/1B OF 1992-93, DECIDED ON 18TH APRIL, 1995. 1995 PTD 1439

  Income Tax Ordinance 1979 Section 59 (1) Self Assessment Scheme (1991 92), Para 4 (ii) CBR Circular No. 22 1991 Dated 21 July 1991 Assessment Issue Selection for Total Audit Authentic Information Inco…

• I.TAS. NOS.896/KB, 897/KB, 898/KB, 899/KB AND 900/KB OF 1987-88, DECIDED ON 16TH APRIL, 1995. v. I.TAS. NOS.896/KB, 897/KB, 898/KB, 899/KB AND 900/KB OF 1987-88, DECIDED ON 16TH APRIL, 1995. 1995 PTD 1440

  The second schedule of the Income Tax Ordinance 1979, CL (125) Waivers Industrial Under-Taxing ACC, a company, itself stated before the Income Tax Officer and Appellate Assistant Commissioner that a s…

• W.TAS. NOS.17/KB TO 21/KB, 21-A/KB, AND 12/KB TO 16/KB OF 1994-95, DECIDED ON 20TH APRIL, 1995. v. W.TAS. NOS.17/KB TO 21/KB, 21-A/KB, AND 12/KB TO 16/KB OF 1994-95, DECIDED ON 20TH APRIL, 1995. 1995 PTD 1445

  Wealth Tax Act 1963 Section 2 (e) (ii), Explanation [As added under the Finance Act (XII of 1991), Section 2] Definition of assets Real estate that is owned by an ACCC Tenants, too, are included in th…

• W.TAS. NOS.189/LB TO 207/LB OF 1986-87, DECIDED ON 19TH FEBRUARY, 1995. v. W.TAS. NOS.189/LB TO 207/LB OF 1986-87, DECIDED ON 19TH FEBRUARY, 1995. 1995 PTD 1450

  All legal heirs of the deceased were sent by registered post to the legal representatives of the deceased in connection with the death of the appellate tribunal on review of section 24 and 19 Income T…

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