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COMMISSIONER OF INCOME-TAX, ZONE-B, LAHORE versus JAVED GHANI

In reference to the Income Tax Ordinance 1979 section 91 (4A) and 136 of the Penalty Amendment for Finance Act, 1997, the High Court's question as to whether the Tribunal justified the exclusion of the penalties on the basis of this assessment An amendment was made where an appeal was modified, a notice of appeal must result in the issuance of a notice of fresh demand if the original evaluation of the appeal was amended and not in the pre-imposed penalty field. The results were recorded in front of the provisions of Section 91. The Income Tax Ordinance, 1979 as envisaged and enacted before the addition of subsection (4A) of the supplementary tax ordinance 1979 to the Finance Act 1997 in section 91. , The Tribunal was justified in affirming the order to exclude the penalties imposed under Section 91 of the AAC that the appeal was actually amended in the assessment / petition. patent advocate from Jalal Pur Priwala lawyer