I.T.A. NO.396/KB OF 1999-2000, DECIDED ON 29TH SEPTEMBER, 2001. versus I.T.A. NO.396/KB OF 1999-2000, DECIDED ON 29TH SEPTEMBER, 2001.
Additional Commissioner's powers to amend the order of the Deputy Commissioner, Universal, to amend the CBR Circular No. 18 of the Income Tax Ordinance 1979 Sections 454, 66A, 59 (1) and 134 1999, dated 119. 1999, paragraph 12 (a). Self Assessment Scheme Assessment Year 1999 2000 Additional Commissioner, who received compensation for non-payment of tax, canceled the assessment order approved under section 59 (1) of the Income Tax Ordinance 1979, making section 454 of the Income Tax Ordinance 1979. The tax paid under was small. The taxable tax on the declared income was directed to the taxing and the assing officer to proceed with the case under common law. It is rightly acknowledged that the tax was not paid on the return, and a portion of it was paid even after section 66A of the Income Tax Ordinance 1979 was passed. The compensation was low and the Issuing Officer took no note of the matter. Under section 59 (1) of the Income Tax Ordinance 1979, their ruling was prejudicial to the interests of Revenue Revenue A. The Palette Tribunal upheld the order of the Inspecting Additional Commissioner, approved under section 66A of the Income Tax Ordinance 1979.
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