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QASIM ALI versus COMMISSIONER OF INCOME-TAX, ZONE VI, KARACHI

Sections 21, 19 and 136 of the Transfer of Property Act (IV of 1882), Section 45 In the case of co-owners the liability for rental income references was the joint owner in the rental property and their share was assessed by the property. Was not in the officer's cell deed. As a part of the Income Tax Ordinance, Section 19 of the Income Tax Ordinance, 1979, rather than Section 21 of the Income Tax Ordinance, 1979, the Assessment was assessed on the basis that in the previous assessment years it had been considered on the issue that all co-owners The property was not definitive and definitive in the sense of the precise and definitive terms used in Section 21 of the Income Tax Ordinance, 1979, therefore, unable to divide and divide into equal shares or substantially divided properties and not being assessed. Go. With regard to rental income derived from property assessment under section 21 of the Income Tax Ordinance, 1979, it asserted that even though no specific or definite shares in the sale agreement were assigned to the joint owners of the property, each of the properties The owner's shares shall be valid in accordance with the provisions of section 45 of the Property and Transfer of Property Act, 1882. The property was to have an equal share in the property pursuant to the provisions of section 45 of the Transfer of Property Act, 1882, and such equal shares should be considered as sure and sure, as used in section 21 of the Income Tax Ordinance 1979, Therefore, under section 21 of the Income Tax Ordinance 1979, they should not be assessed on the basis of their independent shares but rather as an association, the personal order of the appellate tribunal was set aside and the Issuing Officer was directed by the High Court to Of this section 21 patent advocate from Miran Shah lawyer