I.T.A. NO. 184/KB OF 1997, DECIDED ON 12TH MAY, 1998. versus I.T.A. NO. 184/KB OF 1997, DECIDED ON 12TH MAY, 1998.
Failure to make statements under Section 51, 108 (b) and 139 Income Tax Rules, 1982, R53 penalty R53, was a violation of section 139 of the Income Tax Rules 1982 Income Tax Ordinance 1979 Is. Section 551 of the Ordinance was rightly designated for one time
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