I.T.AS. NOS. 1067/KB/DB AND 1068/KB/DB OF 2000-2001, DECIDED ON 24TH NOVEMBER, 2001. versus I.T.AS. NOS. 1067/KB/DB AND 1068/KB/DB OF 2000-2001, DECIDED ON 24TH NOVEMBER, 2001.
Sections 108 (b), 139 and 142 of the Income Tax Ordinance 1979, 139 and 142, submitting statements to an officer who does not have jurisdiction to confirm that the statements were not submitted to the competent officer, no conformity to the issue or Submitting statements to an officer with no jurisdiction. Cannot make conclusions because the tribunal has confirmed compliance with the penalties imposed
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