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I.T. AS. NOS. 1891IKB AND 1892/KB OF 1998-99 versus I.T. AS. NOS. 1891IKB AND 1892/KB OF 1998-99

Income Tax Ordinance 1979 Sections 5, 52, Explan, 50 (4) and 86 Evaluation Year 1997 98 and 1998 99 Jurisdiction of Income Tax Authorities to impose additional tax on excess tax deduction and failure to pay Under the default jurisdiction, the Assessing Officer imposed an additional tax under section 86, Income Tax Ordinance, 1979, which did not reduce the tax deducted from the commission paid for reinsurance by various insurance companies. The Assisi challenged the jurisdiction of the Assessing Officer on the ground that the only Issuing Officer under Section 86, Income Tax Ordinance, 1979 Which has jurisdiction to pass an order under Sections 52, Income Tax Ordinance, 1979 under Sections 52 and 86 of the Income Tax Ordinance 1979. Under section 86 of the Income Tax Ordinance 1979, the orders to exercise jurisdiction over the recipient, not the recipient, were without the Department's authority, after the incorporation of the Income Tax Ordinance 1979 into the Finance Act, 1999. , The Legislature clarified that the Assessment Officer having jurisdiction under Section 5, Income Tax Ordinance, could begin proceedings on the issue of Assisi by default. Assisi claimed that Section 52 was included in the Finance Act, 1999 through the Income Tax Ordinance, 1979 and was not affected by this process as it was not stated in the Finance Act, 1999. The main part of the ordinance was section, so it should be considered as nature, as central section 52 contains the basic supply. There will be a potential impact on clarity in nature which will be applicable in the assessment year 1999 2000. best advocate from Kazi Ahmed lawyer