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I.T.AS. NOS.91/KB AND 92/KB OF 1998-99, DECIDED ON 5TH JANUARY, 1999. versus I.T.AS. NOS.91/KB AND 92/KB OF 1998-99, DECIDED ON 5TH JANUARY, 1999.


Provisions made under section 62, Income Tax Ordinance, 1979 under 1979,, & Additional tax compensation on failure to pay 80 & D 80 D assessment, tax or penalty less than section DD D under the Ordinance Demand for payment of appeal during lower tax appeal This appraisal officer received additional tax before appellate authority surrendered to the Assissee dispute before paying the minimum tax delay under Section 80D, Income Tax Ordinance, 1979. Tax Receipts Canceled that the default payment of taxes cannot be charged under Section 80D and states that the securities in Chapter VII Was not present. The Income Tax Ordinance, and the accuracy of the 1979 Act, which was taxed under Section 80D, and the process of assessing the tax liability assessment were to be made under section 62, which means that the Income Tax Ordinance Tax was levied under Chapter VII of the Income Tax Ordinance, 1979, subject to section 62 of the Ordinance of 1979 for failure to pay tax arising from the assessment, additional tax may be imposed. The First Appellate Authority was vacated and the order of the diagnostic officer was restored under section 89 of the Ordinance.

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