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T.A. NO. 2131/KB OF 1995-96, DECIDED ON 26TH FEBRUARY, 1998 versus T.A. NO. 2131/KB OF 1995-96, DECIDED ON 26TH FEBRUARY, 1998

Filed under Income Tax Ordinance 1979 Section 59 (1) Self Assessment Scheme 1992 93 for Self Assessment Scheme, Para 6 (e) Circular No. 16 of CBR, Dated 1 7 1992, Para 6 (e) Self Assessment Scheme Return Filing of Returns Qualification Association of Individuals as New Taxpayer: Members of the Association of Individuals held current assets in their individual capacity. Property statements are filed through members' associations, including members. Net wealth is given as a plus and more than the business offered / recognized. To approve the return of the Association of Persons by the Income Tax Commissioner (Appeal) through the provision of CBR Circular No. 16 of 1992 under Section 62 of the Income Tax Ordinance, the accuracy officer of the AOP capital, 1979 Directed by Under the Self Assessment Scheme, the provisions of the Circular as mentioned above do not impose any restriction on the eligibility of return under the Self Assessment Scheme Income Tax Appellate Tribunal. In the case of Income Tax Commissioner (appeal) advocate from Dera Ghazi Khan lawyer