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I.T.AS. NOS. 1380/KB, 1381/KB AND 1382/KB OF 1999-2000 versus I.T.AS. NOS. 1380/KB, 1381/KB AND 1382/KB OF 1999-2000

Sections 59D, 66A, 62 and 13 (1) (D) (A) of the CBR Circular No. 7 of 1997, dated 21 21 1997 The tax on unidentified income tax was declared under section 59D of the Income Tax Ordinance 1979 Had filed. Under Section 66A / 62, the Assessing Officer rejected the Assisi's claim in connection with Amnesty with the observation that the matter of Assisi was dismissed from the Amnesty Scheme because the proceedings had already been initiated. The appellate authority dismissed the assessment as the matter was fully covered under the Amnesty Scheme. Prior to the proceedings commenced under section 62 / 66A of the Income Tax Ordinance 1979, this valid declaration was never rejected by the Isinging Officer nor was the Registrar aware of the testator nor By paying taxes. The order did not show any adjustment for the payment of tax under section 59D of the Income Tax Ordinance 1979, which would have to be doubled on the tax deducted ami unknown income or asset which the law did not intend to exploit. This was because the scheme was defective and there was no provision for dismissal of such declaration and there was no arrangement on the part of the department scheme. The order of the First Appellate Authority for the withdrawal or adjustment of tax paid with such declaration was amended so that the appeal of the same department could be canceled rather than canceled. family advocate from Kachhi/Bolan lawyer