CHAIRMAN CENTRAL BOARD OF REVENUE versus 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 Assessing Accreditation for Advance Income Tax Rehabilitation Officer not authorized by law, failure to pay timely payment under section 35 of the Income Tax Ordinance could not affect the collection of advance income tax, 1979 High Court upheld the demand notice. Was granted and the appeal was denied by the court
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