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I.T.A. NO.674/113 OF 1997-98 versus I.T.A. NO.674/113 OF 1997-98


Sections 108 (b), 142 and 50 (4) of section 50 (4) of the Income Tax Ordinance 1979 were punished for not submitting the monthly statement of tax deduction on the justification record after reasonable opportunity of hearing. Was also not available. Suggest that it was fined without proper service of legal notices, but on the contrary, in the absence of any evidence of the ordering officer's order, the fine order was justified, as the tribunal retained the appellate authority earlier and The appeal was rejected.

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