I.T.A. NO. 141/113 OF 1998-99, DECIDED ON 17TH AUGUST, 2001 versus I.T.A. NO. 141/113 OF 1998-99, DECIDED ON 17TH AUGUST, 2001
Sections 108 (b), and fines 139 to 142 were imposed on non-submission of monthly monthly reports. Assisi contends that taxable payments were not required to be made on a monthly basis, before the appellate authority set aside the penalties and ordered that the department consider any justification for deliberations on the matter. Serious prejudice was not inflicted, as a tax recovery officer or any other officer of the competent jurisdiction would have full authority to make the de novo decision after proper consideration of the facts and legality of the matter and from section 139 of the Income Tax Ordinance. Amended by the Finance Act, 1979, 1979, giving a reasonable opportunity to hear the 142 assessment clauses Was submitted and required to submit annual statements in the prescribed form ver along with the date of September 1st every year.
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