I. T. A. NO. 1055/KB OF 3996-97 versus I. T. A. NO. 1055/KB OF 3996-97
Income Tax Ordinance 1979 Section 32 Accounting Diagnostics, Assessing Officer Associated with the Hotel Business Announces on the Contract that 7% 22% Growth Rate on Last Year's Revenue, Not in Room Numbers ? And occupation; that the full addresses of the guests were not recorded on the bills which make the income invalid. That the Central Excise Record was not credible by his staff as his staff was not posted in the hotel and the bookstore was destroyed the previous year, and the Assessing Officer's statement by the assessor was unsatisfactory. Was found and room income was increased. The minimum rate of income was reported above 20% during the previous year, the Assigning Officer dismissed the account on the basis of threat and detection without recording any specific defect. The Assigning Officer rejected the explanation presented with supporting evidence. Made sure all names and addresses were appropriate. Arrival is listed on the register and the sale of the rooms on receipts given to the parties was fully verifiable and cross-checking can be done by registering the arrival and departure at the next office, in the reception of the Assigning Officer or Appellate Authority position. Were not To be dismissed by the tribunal for rejecting the assessment and reasoning that was advanced by the SC increase
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