I.T.A. NO. 3804/LB OF 1999, DECIDED ON 28TH NOVEMBER, 2001. versus I.T.A. NO. 3804/LB OF 1999, DECIDED ON 28TH NOVEMBER, 2001.
Registration of Section & 68 & Firm 69 Firm Department, up to the assessment year 1985 86 till 86, registered tax may be levied under an unregistered firm (ie, application was not made for registration). ) The CLL (B) of section (1) of section 69 of the Income Tax Ordinance, 1979, but with the addition of section 69, this authority was stripped of the department by the Legislature. The rape was that the assessee was entitled to claim the status of an unregistered firm for tax purposes at discounted rates.
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