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I.T.A. NO. 55/KB OF 1999-2000 versus I.T.A. NO. 55/KB OF 1999-2000

2,000 + 200 from estimating the date of submission of statements under Income Tax Ordinance 1979 Section 108 (b) (ii), 139 and 55 Income Tax Rules, 1982, 8 197 Penalty Section 139, Income Tax Ordinance, 1979 Daily was set up under section 139, Income Tax Ordinance, 1979, the default officer to file a statement, proposed on September 1, 1998 under R-197, Income Tax Rules 1982. Despite the issuance of appropriate notice, only Rs 2,000 was paid on fines which resulted in the filing of returns in respect of salaried employees under the First Appellate Authority section 139, Income Tax Ordinance 1979, on or before the last date. Can be Under section 55, Income Tax Ordinance, 1979, and initially the penalty order was to be restricted to only Rs. 2000 while under section 139 separate separate order for the default property statement under Under-tax Ordinance 1979. Had to pay Rs 200 per day. To be presented in the prescribed manner under the Income Tax Rules, 1982, as provided under R 197. As provided in the relevant year, any default in presenting applicable statements should be penalized as provided under Section 108 (b) (II), Income Tax Ordinance, 1979, provided that the delivery of the runs The appellate authority has ignored. In deciding the matter, the interpretation was adopted which was neither in accordance with the provisions of the law nor in accordance with the Rules Order of the Appellate Authority and sought remand for fresh issue in accordance with the relevant law and rules. was done. property advocate from Nawab Shah lawyer