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I.T.A. NO.2700/LB OF 1995 versus I.T.A. NO.2700/LB OF 1995


Income Tax Ordinance 1979 Sections 13 (80) (c) 5 (5), which read with Section 13 (l) (a) of the Income Tax Ordinance, assessing the validity of the additional tax on the considered income as usual Works under a law diagnostic officer. 1979 assessed its own income and the difference between the return and estimated income was re-added, held, Section 13, Income Tax Ordinance, 1979 only came into effect when a credit was received. And it needed to be explained, but immediately the calculation of the section 80C (5) ordinance was done which did not correspond to the letter and spirit of the law. Income-tax officer worked on non-essential income for taxable supply under Section 80C and was charged under section 13 for receiving tax. Was. Out of the scope of section 80C (5) and before the horse cart delivery and its purchase is accepted by purchase

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