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I. T. AS. NOS.3729/LB AND 3730/LB OF 1994, DECIDED ON 2ND JUNE, 1996 versus I. T. AS. NOS.3729/LB AND 3730/LB OF 1994, DECIDED ON 2ND JUNE, 1996


Income Tax Ordinance 1979 Sections 55, 56, 57, 65, 62, 66A and Second Schedule, Part IV, C19, Income Tax Rules, 1982, 8 190 Delay of Return of Income Taxes filed by Respondent The option was amended in section 62 under Income Tax Ordinance, 1979, the full tax registration assessment order under Income Tax Ordinance, 1979, whereby the Commissioner of Income Tax has amended Part IV of Schedule II under section 66A of the Ordinance. Guessed under KCL-9. Income Tax Ordinance, 1979, could not be complied with by the assessee because the statement was not filed within the time specified under Section 55 of the Income Tax Ordinance, filed under Sections 57, 57 and 65 of the 1979 Ordinance. The valid return of income was equal and delay in addition to the verification of the return filed under section 55 of the Income Tax Ordinance 1979, besides the liability of the penalty proceedings for late filing of return declaration under Section 9 of Part IV of the Second Schedule. Withdrawal from the Commissioner was also allowed by the Commissioner. The Income Tax Appellate Tribunal canceled the circumstances

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