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I.T.A. NO.3245/LB OF 1998, DECIDED ON 29TH APRIL, 1999. versus I.T.A. NO.3245/LB OF 1998, DECIDED ON 29TH APRIL, 1999.


Income Tax Ordinance 1979 Sections 108 (b), 50 (1) and 50 (4) of Income Tax Rules, 1982, R61, failing to provide a total income and return of certain statements, the Assessing Officer did not present legal support statements on it. Imposed on us. On a monthly basis, Assessi's assertion was that under section 108 the penalties for the default of sections 50 (1) and 50 (4) of the Ordinance could not be imposed as this asset did not provide services nor any services. Were neither acquired nor contracted or received any goods. Under Section 50 (1) and 50 (4) of the Income Tax Ordinance, 1979, no litigation can be imposed if the statements are not submitted. The 1979 fines can only be imposed under the law, and no instability was imposed. Rules But the default assessment officer for filing legal statements did not specifically mention the provision of the law, under which the sentence was dismissed by the tribunal as illegal.

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