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I.T.A. NO. 120/113 OF 1998-99, DECIDED ON 24TH DECEMBER, 1998 versus I.T.A. NO. 120/113 OF 1998-99, DECIDED ON 24TH DECEMBER, 1998


Income Tax Ordinance 1979 Sections 108 (b), 139, 140, 141, 142 and 143 Income Tax Rules, 1982, RR 53, 61 and 61 ACBR Circular No. 4, Dated 97 1995 Section RB 116 (1) ) / 95 Income Tax Ordinance, excluding Sections 139 to 143 of 1982, submission of monthly statements within the prescribed date in Income Tax Ordinance, RR53, 61 and 61A of 1982, Central Board of Revenue not allowed Identifying due dates for filing statements under the provisions. No fixed period has been set from section 143 to ?3 in, which can be imposed only after the period allowed by the authority which gives the deputy commissioner of income tax authority to impose a fine. had gone. Through a notice in writing, Assamisi had to explain the due date by which he was required to file such statements under the provisions of Sections 139 to 143 of the Income Tax Ordinance, 1979 accordingly the penalty order was canceled. had gone.

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