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I.T.A. NO.2285/LB OF 2000 versus I.T.A. NO.2285/LB OF 2000


Income Tax Ordinance 1979 Section 80D, Second Schedule, Part I, CL (126D) and Section 66 Economic Reform Act (XII of 1992), Section 6 powers the Additional Commissioner to inspect the minimum tax on the income of certain individuals. The income of the Assisi was exempt under the Second Schedule of 1979 (126d) of the Income Tax Ordinance, 1979 for the deputy commissioner's review, the minimum tax was not received under section 80d of the Income Tax Ordinance 1979 Was inspected by the Additional Commissioner, inspecting the incorrect and unfair tax revenue of the Assessing Officer under Section 80D of the Income Tax Ordinance 1979 To be disobedient and discriminatory, the exemption from Section 80D is available only to persons who were subject to the provisions of Part IV. Under the Second Schedule to the Income Tax Ordinance, 1979, and Section 6 of the Economic Reform Act, 1992, the assessee claimed that Section 6 C, 1992, of the protection of economic reforms, not only introduced the measures already introduced Covered but also protected the incoming reforms because the words used in this section are \ otherwise informed \ if the Legislature intends to remove tomorrow (126D) from the charge of Section 80D, Income The Tax Ordinance, 1979, or the Schedule Protection Act of the Economic Reform, 1992, had no reason to specifically mention it, or to make it unclear. Could be informed by the notification, the economic security was the same discounts. It may be mentioned in the Schedule to the Reforms Act, 1992, or later, in the Schedule to the Economic Reform Act 1992, or in any of the waivers provided in the other schedule of the Income Tax Ordinance.

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