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MESSRS PAK SAUDI FERTILIZER LTD. versus FEDERATION OF PAKISTAN

Income Tax Ordinance 1979 Sections 57 (1) and 87 Advance Tax Payment Additional tax assessment officer on failure to pay advance tax has prepared an order of assessment under section 53 (l) of the Income Tax Ordinance 1979 That the advance was under tax payment. Under Section 553 of the Income Tax Ordinance, 1979, the officer examining the wrongful payment of tax or assessing accuracy did not have the authority or jurisdiction or any ordering officer to raise such demand. Additional tax may be levied under section 87 of 1979. Discretion of powers under section 53 allegedly raising the demand for default money and framing a review order in this regard is wholly and exclusively without jurisdiction, illegal, void, without legal effect, Was completely neutral for the options under Tax Ordinance, 1979 property advocate from Chaininda lawyer