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COMMISSIONER OF INCOME-TAX versus SAFDAR PERWAIZ

Income Tax Ordinance 1979 Sections 66A, 13 and 136 (1) Income Tax Rules, 1982, R 207A Power to inspect the Additional Commissioner to amend the order of the Deputy Commissioner and purchase the plot in the nature of trade and tax. The price paid accordingly was paid by the Additional Commissioner under section 66A of the Income Tax Ordinance 1979 on the basis that the value of the plot was less than that. The rate determined by the Collector's table for such property, thus, the difference in the income of the Assisi under section 13 of the Income Tax Ordinance, 1979, may be included in the assessment, claiming that the assessment was R 207A Income. Notification No. 414 (1) 97, dated 13 and 1997, by the Tax Rules, 1982, and so on, cannot be served with prejudice effect without prejudice. The validity of the CC since the immovable property evaluation mode under R 207A of Income Tax Rules 1982 was not available to the Department in the year 1994. Until then, the previous application could not be applied in the case of the SC, which was past and closed deals. advocate from Sibi lawyer