COMMISSIONER OF INCOME-TAX versus MESSRS KAMRAN MODEL FACTORY
Income Tax Ordinance 1979 Sections 129 and 134 of the Workers Welfare Fund Ordinance (XXXVI of 1971), are part of the Workers Welfare Fund Order Approval Order relating to the imposition of section 4 of the Workers Welfare Fund Order. The Assessing Officer can only be challenged by the aggrieved party pursuant to the provisions of the Income Tax Ordinance, 1979, because the Workers Welfare Fund Ordinance, 1971, would not be able to be separated from the rest of the assessment order. To challenge an order relating to the charging / imposition of a Working Welfare Fund by an Assessing Officer regarding an order / finding relating to the charging / imposition of a Workers Welfare Fund under SA (1) of the Workers Welfare Fund Ordinance. In 1971, 1971, an appeal could be filed against the Assessment Order containing the finding / order relating to the charge / levy authority for the resolution of the complaint. Under Section 129 of the Income Tax Ordinance, 1979 it is practicable to express any illegality or irregularity in receiving or imposing Workers Welfare Fund through appeal of the Assessment Officer, after which Section 134 of the Income Tax Appellate Tribunal. Further appeals may be filed by an affected party. Ordinance
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