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I.T.AS. NOS. 1289/LB TO1291/LB OF 1998 versus I.T.AS. NOS. 1289/LB TO1291/LB OF 1998


Option to inspect the Additional Commissioner to review Income Tax Ordinance 1979 Sections 66A, 80D, 50 (7E), 59 (1) and 54, with the order of the Deputy Commissioner, the minimum amount of income of some persons Tax deduction on source assessment under tax self-assessment scheme Minimum tax, payable under section 80D, deducted under section 50 (7E) of Income Tax Ordinance, 1979, by Assisi in Balance Sheet Was shown and a tax credit was also claimed by the Assessing Officer when completing the assessment under Section 59 (I), Income Tax Ordinance, 1979. Schneider dismissed the assessment on the grounds that the claim for at least tax was unacceptable because such assessment order was erroneous and that the acceptance of the claim had prejudiced interest. The assessee was that the assessment is simply wrong, there is no room for cancellation of the assessment unless it is prejudiced in the interest of income tax, while paying under Section 80D, Income Tax Ordinance, 1979. The tax to be deducted under section 50 (7E) under the Income Tax Ordinance was claimed that the department wanted to calculate the tax deduction through income tax increase. 1979 was erroneously allowed and it also damaged the tax interest. The justification was to make a mistake for irrevocable expenditures that had no prejudice in the interest of income, if such non-deductible expenditures were included in the total income, taxable on section 80D, The amount of tax paid under the Income Tax Ordinance, 1979, which was less than the amount of the Income Tax Ordinance 1979,

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