Income Tax Appellate Tribunal Pakistan — Judgments of 2006

164 reported judgments of the Income Tax Appellate Tribunal Pakistan from 2006 — page 2 of 2.

• I.T.As. Nos. 2024/LB of 2004, 1549/LB, 1550/LB of 2003, 4043/LB and 4044/LB of 2001, decided on 6th v. I.T.As. Nos. 2024/LB of 2004, 1549/LB, 1550/LB of 2003, 4043/LB and 4044/LB of 2001, decided on 6th 2006 PTD 1888

  Sections 221 and 240 Income Tax Ordinance (XXXX of 1979), Sections 156 and 59 (1) of Section RO No. 633 (I), 149 2002 Error correction assessment 1999 2000 to 2001 2002 Tax officer authorized to make …

• I.T.As. Nos. 735/LB and 851/LB of 2003, decided on 19th September, 2005. v. I.T.As. Nos. 735/LB and 851/LB of 2003, decided on 19th September, 2005. 2006 PTD 1899

  Section 62 (1) Assess the production of accounts, evidence, etc., based on rational / past history, in the pursuit of profit and loss expenses. The appraiser said that the first appellate authority in…

• M.As. Nos.14(PB) and 49(PB) of 2004, decided on 18th September, 2004. v. M.As. Nos.14(PB) and 49(PB) of 2004, decided on 18th September, 2004. 2006 PTD 1918

  Section 156 (3) and Second Schedule, Part 1, CL (118C) Error Assessment Determinant Claims that Due to Miscellaneous Request Not Passing Order on 8 3 2001, Section 156 (3) The automatic correction mad…

• I.T.As. Nos.141/LB and 142/LB of 2006, decided on 25th February, 2006. v. I.T.As. Nos.141/LB and 142/LB of 2006, decided on 25th February, 2006. 2006 PTD 1936

  Sections 153 (1) (C), 153 (6) and 115 (4) CBR Circular No. 1 2005, CBR Circular No. 11 of 2005 5, 2005 30 199 1991 Payments for goods and services No need to submit to the Income Tax Returning Officer…

• I.T.A. No.2594/LB of 2004, decided on 6th January, 2006 v. I.T.A. No.2594/LB of 2004, decided on 6th January, 2006 2006 PTD 1939

  Section 13 (1) (e) real estate investment, etc., is considered to increase the income that Assisi paid for nine days in the United Arab Emirates and thirty-eight days in the United States and on such …

• I.T.As. Nos. 1616/KB, 1617/KB of 2003, 1622/KB, 1623/KB of 2003, decided on 17th March, 2005. v. I.T.As. Nos. 1616/KB, 1617/KB of 2003, 1622/KB, 1623/KB of 2003, decided on 17th March, 2005. 2006 PTD 1941

  Section 122 (5A) Section 59 (1) of the Income Tax Ordinance (1979) Finance Act (I of 2003), Proposed CBR Circular No. 11, dated 30 199 1991 Amendment notice of show under section 122 of Income Tax Iss…

• I.T.As. Nos.2022/LB to 2025/LB of 2000, decided on 6th September, 2003. v. I.T.As. Nos.2022/LB to 2025/LB of 2000, decided on 6th September, 2003. 2006 PTD 1947

  Sections 156 (3) and 13 (1) (a) of the error increase in CBR Circular No. 4 of 1979, dated 23 8 1979 were resolved by the First Appellate Authority against the Appellate Division on appeal. Appeal tha…

• I.T.As. Nos.5570/LB of 2002, 4793/LB of 2003, decided on 12th August, 2005. v. I.T.As. Nos.5570/LB of 2002, 4793/LB of 2003, decided on 12th August, 2005. 2006 PTD 1958

  Section 62 Survey of the National Economy Ordinance (XV of 2000), the sole proprietor in the review forms by the daughters of the Assisi survey team consisting of experienced income tax, sales tax and…

• I.T.A. No.713/IB of 2004, decided on 21st May, 2005. v. I.T.A. No.713/IB of 2004, decided on 21st May, 2005. 2006 PTD 1962

  Sections 163 and 24 (i) to avoid double taxation between Pakistan and Poland to avoid double taxation and tax evasion agreement interpretation and explanation of Income Tax Ordinance 1979 in relation …

• I.T.A. No. 5144/LB of 2005, decided on 25th February, 2006. v. I.T.A. No. 5144/LB of 2005, decided on 25th February, 2006. 2006 PTD 1965

  The source commission assessment on the deduction of sections 50 (4A), 59 (A) and 156 was finalized under the Self Assessment Scheme but the deduction tax credit on the commission was rejected on the …

• I.T.As. Nos. 2449/LB, 2450/LB, 2452/LB, 5522/LB of 2002 and 2189/LB of 2000, decided on 5th December v. I.T.As. Nos. 2449/LB, 2450/LB, 2452/LB, 5522/LB of 2002 and 2189/LB of 2000, decided on 5th December 2006 PTD 1968

  Section 80D and Second Schedule, Part I, CL 102B Section RO No 337 (I) / 93, Dated 25 4 1993 Section RO 921 (I) / 94, Dated 229 1994 Section RO 1189 (I) / 94, dated 11 199 to the Economic Reform Act o…

• I.T.As. Nos.4181/LB to 4183/LB, 4493/LB of 2000, 31/LB, 32/LB of 2001; 1979/LB and 1980/LB of 2003, v. I.T.As. Nos.4181/LB to 4183/LB, 4493/LB of 2000, 31/LB, 32/LB of 2001; 1979/LB and 1980/LB of 2003, 2006 PTD 1979

  Third Schedule, Settlement of Rr 7 (b) (1) and 8 (5) Assets and Treatment of Losses or Losses resulting from the sale The proceeds from the sale were claimed by the Department for sale of business ass…

• W.T.As. Nos.775/LB to 778/KB of 2004, decided on 16th August, 2005. v. W.T.As. Nos.775/LB to 778/KB of 2004, decided on 16th August, 2005. 2006 PTD 2004

  Sections 16, 17B, 23 and 31B Assessment Special Commissioner inspecting the completion of the assessment, the Special Commissioner inspecting the assessment and cancellation of instructions while rece…

• I.T.As. Nos. 697/LB to 700/LB, 1591/LB and 1592/LB of 2001, decided on 24th February, 2005. v. I.T.As. Nos. 697/LB to 700/LB, 1591/LB and 1592/LB of 2001, decided on 24th February, 2005. 2006 PTD 2012

  A Notice of Additional Assessment Restriction was issued under Section 62 of Section 65 (3A) and 62 Income Tax Ordinance, 1979, 23 assessment 2000, in which a nine-page response notice was delivered o…

• I.T.As. Nos. 194, 195 and 196/KB of 2004, decided on 23rd June, 2005. v. I.T.As. Nos. 194, 195 and 196/KB of 2004, decided on 23rd June, 2005. 2006 PTD 2036

  Section 122 Income Tax Ordinance (XXXI 1979), Second Schedule, Part I, CL (86) Evaluation Modification Exemption interest income was Nil's exempt income because the profit on the profit and loss accou…

• I.T.As. Nos. 157(PB) and 172(PB) of 2002, decided on 16th December, 2003. v. I.T.As. Nos. 157(PB) and 172(PB) of 2002, decided on 16th December, 2003. 2006 PTD 2040

  Second Schedule, Part I, CL (118C) and Section 156 Section RO 857 (I) / 88, dated 26 1988 1988 Assessment of exemption by mistake Assisi argued that production trial production and evaluation during 1…

• I.T.A. No. 1662/LB of 2004, decided on 24th March, 2006. v. I.T.A. No. 1662/LB of 2004, decided on 24th March, 2006. 2006 PTD 2058

  Section for Documentation of the National Economy Ordinance (XV of 2000), Proposed CBR Circular No. 18, dated 11.09 1999, Assessment of the best decision results from the survey as a result of the new…

• I.T.As. Nos. 1650/KB and 1651/KB of 2002, decided on 27th October, 2005. v. I.T.As. Nos. 1650/KB and 1651/KB of 2002, decided on 27th October, 2005. 2006 PTD 2060

  The reasons for the reduction in gross profit rate were acknowledged in section 62 accounts production, evidence etc. But the reason was that the cost of selling was not justified. Not fully allowed t…

• I.T.As. Nos.3556/LB of 2003, 5575/LB, 5576/LB, 5947/LB to 5949/LB of 2004, decided on 31st October, v. I.T.As. Nos.3556/LB of 2003, 5575/LB, 5576/LB, 5947/LB to 5949/LB of 2004, decided on 31st October, 2006 PTD 2078

  Sections 111 and 116 have no negative indication of suppressing the fine stocks to cover the fine income etc. The appellate authority found that although the issue of suppressing the stock was brought…

• I.T.A. No. 683/PB of 2004, decided on 12th September, 2005. v. I.T.A. No. 683/PB of 2004, decided on 12th September, 2005. 2006 PTD 2095

  Sections 153, 165 and 80 CBR Circular C No. 1 (17) WTH 91 PT Dated 2 11 2002 was an association of persons determining payment for goods and services, which would include the construction of shops / f…

• I.T.A. No. 3713/LB of 2003, decided on 10th March, 2006. v. I.T.A. No. 3713/LB of 2003, decided on 10th March, 2006. 2006 PTD 2106

  Sections 111 and 116 of the Income Tax Ordinance 1979, 5 116, imposing a penalty after four years from the date of issuance of notice, no penalty shall be passed after the expiry of two years from the…

• I.T.A. No. 4100/LB of 2002, decided on 16th September, 2005. v. I.T.A. No. 4100/LB of 2002, decided on 16th September, 2005. 2006 PTD 2130

  Section 12 (8) Corporate Asset Taxes In the context of corporate asset tax due to confusion in the taxpayers' mind as a result of several circulars issued by the Appellate Authority's Central Board of…

• I.T.As. Nos. 5323/LB of 2003, 2132/LB of 2002, 5192/LB to 5194/LB, 4329/LB to 4331/LB of 2004, decid v. I.T.As. Nos. 5323/LB of 2003, 2132/LB of 2002, 5192/LB to 5194/LB, 4329/LB to 4331/LB of 2004, decid 2006 PTD 2146

  Payment is not admissible in respect of Building Plant and Machinery Lease in Section 24 (FF) 1998 CBR Circular No. 11, dated 25 7 1998, permits issued in connection with Circular No. 11 of 1998 Appel…

• I.T.As. Nos. 1222/KB to 1224/KB of 2004, decided on 7th January, 2006. v. I.T.As. Nos. 1222/KB to 1224/KB of 2004, decided on 7th January, 2006. 2006 PTD 2154

  Section A 52A and (person) tax failing to pay or deduct a person's tax repayment of that amount to the extent the payment is due to cover the payment due to the delivery of goods by the payee or It wa…

• I.T.A. No. 317/KB of 2001, decided on 27th May, 2005. v. I.T.A. No. 317/KB of 2001, decided on 27th May, 2005. 2006 PTD 2179

  Under section 62 of the Income Tax Ordinance, 1979, a notice was made regarding the production of a section 62 account without notice, which was a necessary condition after which the first appellate a…

• I.T.A. No.1640/KB of 2004, decided on 24th March, 2006. v. I.T.A. No.1640/KB of 2004, decided on 24th March, 2006. 2006 PTD 2291

  Section 27 Capital Acquisition Goodwill was engaged in the manufacture and distribution of non-pharmaceutical skin and beauty care products under the Special Agency and License Agreement, therefore, u…

• I.T.As. Nos. 3949/LB to 3951/LB and 4450 to 4453/LB of 2003, decided on 8th December, 2005. v. I.T.As. Nos. 3949/LB to 3951/LB and 4450 to 4453/LB of 2003, decided on 8th December, 2005. 2006 PTD 2325

  Third Class, R 5 (1) Depreciation Allowance The early depreciation machinery that was claimed to be depreciated was in use with Essex on lease rent basis The company became the owner of the aforesaid …

• I.T.As. Nos.1398/LB and 730/LB of 2004, decided on 20th August, 2004. v. I.T.As. Nos.1398/LB and 730/LB of 2004, decided on 20th August, 2004. 2006 PTD 2344

  Section 62 Survey of the National Economy Ordinance (XV of 2000), forecasts of the preparation of accounts, evidence, etc. The inspector did not produce any stock tally, nor was his estimate based on …

• I.T.As. Nos. 124/KB to 126/KB of 2005, decided on 4th March, 2006. v. I.T.As. Nos. 124/KB to 126/KB of 2005, decided on 4th March, 2006. 2006 PTD 2348

  Sections 52, 86, 50 and 2 (16) (BB) Income Tax Ordinance (XLIX of 2001), Section 153 (9) CBR Circular Letter C No. 1 (17) WHT / 91 PT, dated 29 8 2002. Liability of the Failure as a Company Under Sect…

• I.T.A. No. 1547/KB of 2003, decided on 26th September, 2005. v. I.T.A. No. 1547/KB of 2003, decided on 26th September, 2005. 2006 PTD 2361

  Sections 131 and 210 of the Income Tax Ordinance (XXXI of 1979), by the Deputy Commissioner / Commissioner Income Tax Ordinance 1979, have been appealed in section 134 to appeal the Appellate Tribunal…

• I.T.A. No. 2231/LB of 2004, decided on 21st February, 2006. v. I.T.A. No. 2231/LB of 2004, decided on 21st February, 2006. 2006 PTD 2373

  Section 12 (18) Income Tax Ordinance (XLIX of 2001), Section 39 (3) of CBR Circular No. 6 of 1987, Article 5 7 of the tax on income from purchases that are considered to be collected or generated in P…

• I.T.A. No. 551/IB of 2005, decided on 15th December, 2005 v. I.T.A. No. 551/IB of 2005, decided on 15th December, 2005 2006 PTD 2384

  Section D Finance D Finance Act (V 1999 of IV of Finance) Finance Ordinance (XXV of 2001) CBR Circular No. 1999, dated 27 27 7 1999, imum 1999 Min Minimum tax assessment year 2001 2000 2001 2001 2001 …

• I.T.As. Nos. 1246/LB of 2003 and 3768/LB of 2005, decided on 8th December, 2005. v. I.T.As. Nos. 1246/LB of 2003 and 3768/LB of 2005, decided on 8th December, 2005. 2006 PTD 2396

  The provisions of section (38 ()) for damages in the case of firms, partners, etc. Prevent non-deferred depreciation against other income If there is a link between the expenditure and the income from…

• I.T.As. Nos. 2953/LB and 2954/LB of 2004, decided on 30th November, 2005. v. I.T.As. Nos. 2953/LB and 2954/LB of 2004, decided on 30th November, 2005. 2006 PTD 2413

  Section 221 Income Tax Ordinance (XXXI of 1979), Correction of Section 156 Error Three times Correction of an Assessment Order and Term Power of Income Tax Ordinance 2001 under Section 156 of the Inco…

• I.T.As. Nos.69/PB and 70/PB of 2001-02, decided on 6th August, 2004. v. I.T.As. Nos.69/PB and 70/PB of 2001-02, decided on 6th August, 2004. 2006 PTD 2465

  Section 23 (1) (xxi) deductions cannot be accepted Markup Secure Assisi was a banking company, which was an undisclosed part of the markup from customers for 1998 and 99 and 1999 2000, whose first app…

• I.T.As. Nos. 680/LB to 682/PB of 2004, decided on 29th March, 2005. v. I.T.As. Nos. 680/LB to 682/PB of 2004, decided on 29th March, 2005. 2006 PTD 2485

  Second Schedule, Part IV, CL (FF) and Section Ex As Exemption Issue in March 1998 before the insertion of clause (6F) of Part IV of the Second Schedule of Income Tax Ordinance 1979 by the Privatizatio…

• I.T.As. Nos. 578/LB and 579/LB of 2004, decided on 21st April, 2006. v. I.T.As. Nos. 578/LB and 579/LB of 2004, decided on 21st April, 2006. 2006 PTD 2554

  Section 122 (4A) Income Tax Ordinance (XXXI of 1979), Amendment of Articles 62 and 30 Amendment Show cause notice under section 62 of Income Tax Ordinance 1979, dated 23 6 1997 and 20 6 1998 respectiv…

• I.T.A. No.387/IB of 2005, decided on 1st March, 2006. v. I.T.A. No.387/IB of 2005, decided on 1st March, 2006. 2006 PTD 2565

  The taxpayer evaluating the minimum tax on incomes of sections 80d and 62 some claimed that when there was a volatile clause, once a groom paid his declared 5 turn 5 tax, The department was barred fro…

• I.T.A. No. 905/IB of 2002, decided on 19th September, 2005. v. I.T.A. No. 905/IB of 2002, decided on 19th September, 2005. 2006 PTD 2575

  Section 134 Appellate Tribunal Order was first appealed by the Appellate Authority after the appellate officer accepted his charge of office on 19 7 2002 when there was no date or order of self-hearin…

• I.T.A. No.1491/LB of 2005, decided on 5th May, 2006. v. I.T.A. No.1491/LB of 2005, decided on 5th May, 2006. 2006 PTD 2607

  Section 122 (1) Income Tax Ordinance (1979 XXI 1979), Section 65 Amendment The re-opening review of the assessment by the tax officer was completed on 30 6 2001 and the taxation officer filed the same…

• I.T.A. No.59/IB of 2004, decided on 17th February, 2006. v. I.T.A. No.59/IB of 2004, decided on 17th February, 2006. 2006 PTD 2614

  The Department, which allowed the approval of Sections 65 and 62 additional assessments, argued that the First Appellate Authority was not justified in vacating an order approved under section 65/62 o…

• I.T.A. No.1307/LB of 2001, decided on 17th March, 2006. v. I.T.A. No.1307/LB of 2001, decided on 17th March, 2006. 2006 PTD 2623

  Section 62, 80C and Second Schedule, Part I, CL (118E) Assertion of Procedure for Proof of Accounts, etc. The claim of immunity was dismissed on the ground that the assessee was not engaged in manufac…

• I.T.A. No. 2840/LB of 2004, decided on 1st May, 2006. v. I.T.A. No. 2840/LB of 2004, decided on 1st May, 2006. 2006 PTD 2639

  Section 80D and Schedule II: Part I, CLS 115A, 115C, Part IV, CL 123 Income Tax Ordinance (XXL of 2001), Section 221, Schedule II: Part I, CL 106A and Part IV, Total 11 (xvi) Companies Ordinance (XLVI…

• I.T.A. No.122/LB of 2005, decided on 20th July, 2006. v. I.T.A. No.122/LB of 2005, decided on 20th July, 2006. 2006 PTD 2662

  Sections 111 (2) and 122 (5) Unclear Income or Assets: The increase in the tax year immediately preceding the financial year in which it was discovered Assisi claimed that the notice of interest was d…

• I.T.As. Nos. 6284/LB and 6285/LB of 2005, decided on 6th June, 2006. v. I.T.As. Nos. 6284/LB and 6285/LB of 2005, decided on 6th June, 2006. 2006 PTD 2670

  Section 13 (1) (a) details of the increase through investment were presented as a result of the long life and savings of the jewelry and the sale receipts were also presented on which the taxation off…

• I.T.As. Nos. 5349/LB and 5350/LB of 2005, decided on 17th March, 2006. v. I.T.As. Nos. 5349/LB and 5350/LB of 2005, decided on 17th March, 2006. 2006 PTD 2680

  Sections 13 (1) (d), 61, 134 and 156 Appellate Tribunal's error correction appeal, Commissioner Income Tax (appeal), on the correction requests by the appellant company for review of the relevant year…

• I.T.A. No.2729 /LB of 2005, decided on 1st June, 2006. v. I.T.A. No.2729 /LB of 2005, decided on 1st June, 2006. 2006 PTD 2688

  Section 13 (1) (a) Determining Opportunities to Fill in the Diagnosis of Extraction Clear clear After clear observation it was determined that the receipt estimate was without any logic or basis of co…

• I.T.A. No. 1378/LB of 2004, decided on 6th May, 2006 v. I.T.A. No. 1378/LB of 2004, decided on 6th May, 2006 2006 PTD 2689

  Section 59 CBR Circular No. 7 2002 2002 2002, Dated 6 6 6 2002 2002 2002,, Para 9 (a) (ii) Selection of Case for Self Assessment Total Audit The First Appellate Authority was directed to self-assess t…

• M.As. Nos. 381/LB to 383/LB of 2005, decided on 30th December, 2005. v. M.As. Nos. 381/LB to 383/LB of 2005, decided on 30th December, 2005. 2006 PTD 2693

  Section 156 Partnership Act, (IX of 1932), section 19 (2) (b), in the name of the partner department of the Association of People's Association, the bank account has claimed that any partner in his na…

• Income Tax Appeals Nos. 856/LB, 1408/LB and 938/LB of 2003, decided on 20th January, 2006. v. Income Tax Appeals Nos. 856/LB, 1408/LB and 938/LB of 2003, decided on 20th January, 2006. 2006 PTD 2706

  Assessment of the defects in the accounts by the representative of the Assisi through the order sheet entry regarding the preparation of the section 62 accounts, it is prescribed that the requirement …

• R.A. No.13/PB of 2004, decided on 13th July, 2005. v. R.A. No.13/PB of 2004, decided on 13th July, 2005. 2006 PTD 2709

  Section 156 and 136 error correction The reference to the High Court scope order of the appellate tribunal made under section 156 of the Income Tax Ordinance 1979 cannot raise the question of law unle…

• I.T.As. Nos. 3264/LB, 3265/LB, 3392/LB, 3393/LB of 2004, decided on 24th July, 2006. v. I.T.As. Nos. 3264/LB, 3265/LB, 3392/LB, 3393/LB of 2004, decided on 24th July, 2006. 2006 PTD 2722

  Section & 52 & RO Section RA No. 8 368 (1) / persons 94, dated 5 199 199444 The responsibility of the persons appointed by the first appellate authority under section 197922 of the Income Tax Ordinanc…

• I.T.A. No.321/KB of 2004, decided on 28th April, 2006. v. I.T.A. No.321/KB of 2004, decided on 28th April, 2006. 2006 PTD 2729

  Under Section 62 of Income Tax Ordinance, 1979 Section 122 Income Tax Ordinance (1979 of 1979), Section 62 Amendment Assessment was canceled under Section 122 of Income Tax Ordinance 2001, and this wa…

• I.T.A. No. 2697/LB of 2003, decided on 1st December, 2005. v. I.T.A. No. 2697/LB of 2003, decided on 1st December, 2005. 2006 PTD 2737

  Section A 66A and Third Schedule, R (()) (E) To amend the Deputy Commissioner's order, add Assistant Commissioner's inspection powers to claim the payment of loan installment in the profit and loss ac…

• I.T.As. Nos. 3490/LB and 3491/LB of 2005, decided on 10th June, 2006. v. I.T.As. Nos. 3490/LB and 3491/LB of 2005, decided on 10th June, 2006. 2006 PTD 2745

  Section 88 Income Tax Ordinance (XXI of the year 1979 1979), Second Schedule, Part I, CL (110) was a private company assessing the common joint income waiver of the individual as an association of per…

• M.A.(AG) No.551/LB of 2006 and I.T.A. No.4780/LB of 2005, decided on 21st June, 2006. v. M.A.(AG) No.551/LB of 2006 and I.T.A. No.4780/LB of 2005, decided on 21st June, 2006. 2006 PTD 2755

  Section 175, 207 and 208 Income Tax Ordinance (XXX1 of 1979) The Income Tax Inspector was not included in the Income Tax Authority for the purpose of estimating the sale of premises on the basis of Se…

• I.T.As. Nos.6691/LB to 6695/LB of 2005, decided on 31st August, 2006. v. I.T.As. Nos.6691/LB to 6695/LB of 2005, decided on 31st August, 2006. 2006 PTD 2773

  Appeal Tribunal amending jurisdiction over the inspection of Additional Commissioner Scope ACC under section 66A and 134 of the Inquiry Ordinance 1979, the entire proceeding commenced under section 66…

• R.As. Nos. 144/LB to 146/LB, 148/LB to 152/LB of 2005, decided on 24th April, 2006. v. R.As. Nos. 144/LB to 146/LB, 148/LB to 152/LB of 2005, decided on 24th April, 2006. 2006 PTD 2784

  Section 23 (1) (x) deduction In the case of financial institutions, bad loans allowable deductions can be deducted if, under the regular employment system, the amount claimed is debited to the profit …

• I.T.A. No.2166/LB of 2004, decided on 21st June, 2006. v. I.T.A. No.2166/LB of 2004, decided on 21st June, 2006. 2006 PTD 2827

  Section 80D The tax deduction under section 80D of the Income Tax Ordinance 1979 of the Minimum Tax Assessment Order on the income of some persons was illegal on the basis of IT 30 only and without an…

• W.T.As. Nos. 68/KB to 83/KB of 2005, decided on 23rd February, 2006. v. W.T.As. Nos. 68/KB to 83/KB of 2005, decided on 23rd February, 2006. 2006 PTD 2843

  Sections 35, 16 (2) and 17b Error correction Before the finalization of the assessment by the tax officer, the appellate authority affirmed that the jurisdiction was not discussed, by the taxation off…

• I.T.As. Nos.2823/LB and 3700/LB of 2004, decided on 31st January, 2006. v. I.T.As. Nos.2823/LB and 3700/LB of 2004, decided on 31st January, 2006. 2006 PTD 2849

  Sections 56, Proviso, 13 (1) (AA) and 30 (2) (E) of the Finance Ordinance (XXV of 2001), the Preamble Finance Ordinance (XXI of 2000), to issue advance notice of the total income return Assessment Off…

• I.T.As. Nos. 840/KB and 848/KB of 2005, decided on 23rd May, 2006. v. I.T.As. Nos. 840/KB and 848/KB of 2005, decided on 23rd May, 2006. 2006 PTD 2859

  Sections 169, 170 (4), 148 (7) (9), 122 (5A) and 2 (2) are collected as a final tax deduction or deduction tax by the Appellate Authority for calculation of tax under section 169. Found under Purpose.…

• I.T.As. Nos. 357/LB to 360/LB of 2003, decided on 9th August, 2006. v. I.T.As. Nos. 357/LB to 360/LB of 2003, decided on 9th August, 2006. 2006 PTD 2869

  Sections 52, 50 (7D), 50 (8), 2 (32), 9, 151, Second Schedule, Part I, CLS (115A), (79A) and (79B) Sales of Goods Act (II30 of 1930), Section 2 (7) of Pakistan Water and Power Development Act (XXXI of…

• M.As.(A.G.) Nos.566/LB to 568/LB of 2006, I.T.As. Nos. 1959/LB to 1961/LB of 2005, decided on 3rd Au v. M.As.(A.G.) Nos.566/LB to 568/LB of 2006, I.T.As. Nos. 1959/LB to 1961/LB of 2005, decided on 3rd Au 2006 PTD 2884

  Assessment of production of SS, 62 and 134 accounts Appellant / Assisi, which had earned revenue from operating the hotel, had disclosed its net sales in addition to telephone revenue Assessing office…

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