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I.T.A. NO.658/KB OF 1997-98, DECIDED ON 7TH JULY, 1999. versus I.T.A. NO.658/KB OF 1997-98, DECIDED ON 7TH JULY, 1999.

Additional payment for late return of Income Tax Ordinance 1979 Sections 102 and 53, Advance payment of tax advance tax under Section 53, Income Tax Ordinance 1979, was paid by the Assessing Assistant Officer, during completion of assessment, Section 53 Credit was allowed to some extent of the total taxes paid under. The order was issued only for liability and hence no refund was made. Assisi had claimed interest under Section 102, Income Tax Ordinance 1979, if constituted, after allowing the total claim for advance tax paid under section 53 and allowed by First. Appellate Tribunal on Income Tax Ordinance, 1979, on instructions from the First Appellate Authority on the return after the full credit of advance tax paid under Section 33, Income Tax Ordinance, 1979. To this extent maintained with modification. The assessment should be calculated not later than the order date, but three months after the order date pakistani advocates Poonch lawyer