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I. T.A. NO. 1392/LB OF 1997, DECIDED ON 28TH APRIL, 1997. versus I. T.A. NO. 1392/LB OF 1997, DECIDED ON 28TH APRIL, 1997.

Income Tax Ordinance 1979 Section 66A, Second Schedule, CL (118 (c)) Section RO No. 283 1990 Section RO No. 1283, Date 13 12 1990 Inspection Powers of CBR Circular No. 9 Deputy Deputy Commissioner Claims were made under the Income Tax Ordinance, Second Schedule (118 (c)) of the Income Tax Ordinance, 1979 (Sec (118 (c)) of the Income Tax Ordinance, 1979, during the purchase of the Producer Exception Exemption Manufacturing ACC was engaged in the business of LPG-filled cylinders and was assessed by the Assuming Officer on the ground. After obtaining the necessary details, the Additional Commissioner, inspecting the Process Manufacturing Process Insp, canceled the assessment on the basis that this appraiser had done a commercial business which included simple purchases from LPG productions and bottling in small cylinders. Was aimed at marketing and no manufacturing activity. Was involved in the entire process of filling the cylinders and directed the Deputy Commissioner to pass a new order of income tax. The X-Appellate Tribunal stated that in no way, in any way, could it be decided that selling or selling to raw materials or gas buyers, in no way, could be called a manufacturing or a manufacturing process. Is. Filling the cylinders inspecting the Additional Commissioner justified the cancellation and held that the Assisi's process was not manufacturing. list of advocates from Layyah lawyer