MONTGOMERY FLOUR AND GENERAL MILLS LIMITED, LAHORE versus FEDERATION OF PAKISTAN
CBR Circular No. 6 of Income Tax Ordinance 1979 Sections 50 (1) (4) (4A), 52 and 5 (a) (b) 1995, Constitution 28 of 1995 CBR Circular No. 12, 1996 8 1996 (1973), Article 199 SRO 711 (1) 79, dated 4 8 in the notice of review of the constitutional application of the Assessment Officer seeking payment challan under section 50 of the Income Tax Ordinance, 1979 Source that holds the jurisdiction of Assisi's business location. The Assessment challenged this notice through a constitutional request on the basis that the Assessing Officer had no jurisdiction to issue such notice because its registered office was beyond its jurisdiction where this assessment was being reviewed. That the Property Assessment Officer had just issued notice on the matter to monitor it. Under section 50 of the Income Tax Ordinance, 1979, the taxing authority whose authority was granted under the Act is with the Assisting Officer, whose supervision is restricted to the extent of supervision only. The deduction in the source officer never served as an ascension officer, nor did he issue any notice as the constitutional application was rejected by the High Court.
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