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BEFORE JAMEEL AHMED BHUTTO, ACCOUNTANT MEMBER AND KARAMAT HUSSAIN NIAZI, JUDICIAL MEMBER versus BEFORE JAMEEL AHMED BHUTTO, ACCOUNTANT MEMBER AND KARAMAT HUSSAIN NIAZI, JUDICIAL MEMBER


Assessment Officer, Assessment of Additional Settlement Additions, Income Tax Ordinance 1979 Sections 111, 13 (1) (AA) and 138E of the Income Tax Ordinance 1979, Section 13 (1) (A) of the Income Tax Ordinance 1979 Fines proceeded to conceal the consent of the Income Tax Ordinance, found on the income tax settlement commission level, under the approval of section 13 (1) (a) of 1979, the Settlement Commission order I was not available to show anything. A settlement was made on the question of fines under Section 111 of the Income Tax Income Tax Ordinance, 1979. The additions under section 13 (1) (a) were independent in their nature and could not be equated with penalties. The Income Tax Settlement Commission did not impose any penalty on the penalty proceedings despite the contract agreement. The amount of income considered because the settlement terms did not include the sentence to be questioned in the Settlement Commission's order with the Income Tax Department or any competent Income Tax Authority fines with concealed income tax authority. Section 111 of the Income Tax Ordinance 1979 was required to be considered independently

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