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COMMISSIONER OF INCOME-TAX, KARACHI versus MESSRS CIVIL AVIATION AUTHORITY

Income Tax Ordinance 1979 Second Schedule, CL (88), Clause 88 and 54 Exemption for non-payment of exemption of tax with claims of additional tax exemption on failure to pay exemption tax, additional tax is imposed under section 88 of the Income Tax Ordinance 1979 Due to the default in payment of tax under section 454 of the Income Tax Ordinance, 1979, the appellate tribunal along with the first appellate authority found that there was no tax payable under S: 54 and yet the income tax ordinance was 1979. No additional tax may be charged under section 88 of the. The fact that the waiver was denied and affirmed by the Tribunal Validity Appellate Tribunal correctly felt that the exemption claimed by the assessee and, nonetheless, by the Assessing Officer, the First Appellate Authority and the Appellate Tribunal. The claim is payable on the basis of tax return and consequently there was no failure of the assessee to pay tax under section 54 under the Income Tax Ordinance. No additional tax was imposed under section 88 of the C, 1979 and Income Tax Ordinance 1979 top advocate from Makli lawyer