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I.T.AS. NOS.1950/KB AND 1951/KB OF 1997-98, DECIDED ON 31ST AUGUST, 1998. versus I.T.AS. NOS.1950/KB AND 1951/KB OF 1997-98, DECIDED ON 31ST AUGUST, 1998.

Sections 80D, 156 and Second Schedule of the Indian Income Tax Act 1961 (118E) CBR Circular No. 2 (98) / ITJ / 94, dated 11 12 1997 Sector R01283 (1) / 90, Dated 13 12 1990 Application for Waiver Correctional Assessment Officer allowed exemption under CL (118E) but the minimum tax was levied on business under Section 80D of the Income Tax Ordinance 1979, its Subsequently, the minimum tax on turnover was declared illegal and without legal status, which is exempt under these studies. Second Schedule, Income Tax Ordinance, 1979 CLC (118E) ses Assessment received a correction application under section 156, Income Tax Ordinance, 1979, which claimed to have refunded. The error would appear on the record as the matter had become a past and closed matter and the decision had no prejudice. The first appellate authority confirmed the finding of the Assigning Officer. Income under section 80D, Income. Was taxed. The tax ordinance was without any authorization in the law in 1979 and it was illegally taxed and taxed; therefore, the government had no moral and legal authority to withhold taxes so as to illegally. The levy recovered / recovered was an error that appears on record and was paid under tax. The error should have been returned by the appellate tribunal following the orders of the two officers were vacated and a correction request was granted. property advocates from Hangu lawyer