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I.T.A. NO.3246/LB OF 1998, DECIDED ON 13TH APRIL, 1999. versus I.T.A. NO.3246/LB OF 1998, DECIDED ON 13TH APRIL, 1999.


Income Tax Ordinance 1979 Sections 108 (b), 50 (1) and 50 (4) of Income Tax Rules, 1982, Section 108 (b), Section 50 (l) under Income Tax Ordinance, 1979 under Income Tax Ordinance, 1979 And 50 (4) of the Income Tax Ordinance 1979 and RR 53 and 61, the provisions of section 50 (1), Section 50 (Section 50) in the supply of the accuracy of section 108 (b) of the Income Tax Ordinance 1979 ) Was not included. 4) and 53, 61 of the Income Tax Rules, 1982, such punishment imposed by the Assessing Officer was not sustainable under the law which was declared illegal by the Tribunal.

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