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I.T.A. NO.479/KB OF 1997-98, DECIDED ON 24TH MARCH, 1999. versus I.T.A. NO.479/KB OF 1997-98, DECIDED ON 24TH MARCH, 1999.


Income Tax Ordinance 1979 Sections 66A, 143B, 55 and 59 (1) CBR Circular No. 12 of 1991, dated 30 6 1991 The Inspector's powers of inspection of the Commissioner of the Commission for Implementation of the Inspection of the Deputy Commissioner and Local sales were responsible for declaring the import tax as a probable tax Section 143B, In the statement filed under the Income Tax Ordinance, in 1979 the local sale was declared on the return of income filed under section 55 and the section on the Income Tax Ordinance. It was assessed under 59 (1), the expenses claimed in the profit and loss account were not met in 1979. To do business in imports and local sales, but a note was made that the expenditure was exclusively related to the business income except that the additional commissioner inspecting the import business filed under section 66A of the Income Tax Ordinance 1979 Take over and refuse to waste the profit and loss account costs. Profit and loss account expenses made it clear that they both had to spend in Manu. Factoring (local sales) and commercial imports and should have been processed, which had no basis for accuracy - to consider an order approved by the Assessing Officer under section 59 (1) of the Income Tax Ordinance 1979 There was an additional commissioner who inspected for To the extent wrong, as long as it was not indirectly prejudicial to the jurisdiction to seek income tax under section 66A of the Income Tax Ordinance, 1,979, the law was therefore repealed, inappropriate order by the tribunal. Was canceled

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