NOBLE PETROLEUM COMPANY (PVT.) LIMITED, LAHORE versus INCOME-TAX/WEALTH TAX DEPARTMENT, CIRCLE 12, COMPANIES ZONE-I, LAHORE
Income Tax Ordinance 1979 Sections 62, 108 and 143b General Clauses Act (X of 1897), Section 27 Filing of Income Tax Returns through Postal Invoices Proof of filing returns within stipulated time under Section 143B of the Income Tax Ordinance Sent your return 1979, the post administration initiated the assessment under section 62 of the Income Tax Ordinance, 1979, and was fined under Section 108 of the Income Tax Ordinance, 1979, in proof of timely filing of returns, Assamisi issued a postal Provided receipts, but instead of relying on it, the diagnostic officer questioned the staff on receipt of Assisi's statement and initiated proceedings against the verification of the assessment. Neither the revenue authorities nor the tribunal disputed that the postal authorities Did not indicate receipt of a registered letter. Instead, the revenue authorities tried to exclude the receipt on the grounds that they were totally irrelevant to the F. Where the postal receipt was issued to the receipt of the letter addressed to the authorities, there is a speculation that the letter was normal. According to the business, the destination may not be reached after the initial load by the inspector, after the load is removed. Home In simple terms, any statement under Section 143B of Income Tax Ordinance 1979 was never sent to the Revenue Authority Penalty imposed under Section 108 of the Income Tax Ordinance 1979, appeal was allowed in the situation.
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