CHAIRMAN, CENTRAL BOARD OF REVENUE, ISLAMABAD versus MESSRS PAK?SAUDI FERTILIZER LTD.
Failure to Issue Demand Notice Under Income Tax Ordinance 1979 Section 573 and Constitution of Pakistan (1973), Article 185 (3) Advance Payment of Income Tax Section 87, Income Tax Ordinance 1979, No Assessment Officer for Recovery of Advanced Income Tax Failure to pay the same timely under section 35 under the Income Tax Ordinance could not affect the advance of the receipt of advance income tax; 1979 High Court upheld the demand notice. And the appeal was dismissed by the Supreme Court.
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