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LIAQUAT ALI versus ASSISTANT COMMISSIONER OF INCOME-TAX/WEALTH TAX, CIRCLE-27, ZONE-B, LAHORE

Income Tax Ordinance 1979 Section 65 Gift Tax Act, (XIV of 1963) Constitution of Pakistan (1973), Article 199 Constitution Petition Overview The rental income of a gifted property determined by gifted property and department in favor of his wife The gift tax was properly paid. The gifted property rental income assessor's wife permanently issued her personal income, which was prosecuted by the department and assessed thereafter, by Assamese's husband. The case was reopened and rented under section 65 of the Income Tax Ordinance 1979. The income of the gifted property was included because the property of the reviewing department did not reopen the matter and consequently it was concluded under the Gift Tax Act, 1963 that the Gift Tax Review The borrower was paid legally. It was finally concluded by the Department under the Gift Tax Act, 1963, that the matter could not be reopened under section 65 of Income T. The Kalahari Ordinance, 1979 Order of the Assisting Officer was declared without any jurisdiction, arbitration and outside the scope of section 65, the Income Tax Ordinance, 1979 High Court put aside the order power of attorney advocate Sahiwal lawyer