Find a Lawyer

I.T.A. NO.3673/LB OF 1999 versus I.T.A. NO.3673/LB OF 1999

Income Tax Ordinance 1979 Section 59 (1) and 66 of ACBR Circular No. 5 1997 dated 12 7 1997, paragraph 3 (II) (a) of CBR Circular No. 11 of 1997, dated 9-9 1997 of the Self Assessment Scheme Inspection Options 98 Statements for submission of wealth declaration completed under Section 59 (1) of Income Tax Ordinance, 1979 were canceled by inspection under Section 66A of Income Tax Ordinance 1979. That no statement of wealth was filed with the Income Tax Declaration, which was obligatory on the new asset pursuant to paragraph 3 (II) of the CBR Circular No. 5 of 1997, dated 12 7 1997, that the assessee claimed that the statements, accounts , Details and documents were waived on 9, 1997, by CBR Circular No. LL of 1997, therefore, in order to benefit from the Self-Assessment Scheme of the Department, the reviewer is not required to file a wealth statement. Was. By Circular No. II of 1997, dated 9.19 1997, the Department acknowledged that the benefits of the exemption were only for the old taxpayers and that the new taxpayers were outside the scope of this privilege, not supported by any clause in the circular term. Happened. The statements that are used in the CBR Circular of 1997 will include the statement of wealth said that the privileges given by the Circular stated that various statements, accounts, details and documents should not be entered, therefore, new taxes. This review was rightly accepted under Section 59 (l) of the Income Tax Ordinance 1979, filed with the respondents, and the inspecting additional deduction had no justification. It is urged to emphasize the provisions of Section 66A of the Income Tax Ordinance, 1979 advocate for immigration from Machi Goth lawyer