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MIRZA MUHAMMAD NAZIR versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Section 13, 62, 65 and 59 (1) of the Income Tax Ordinance 1979, Circular No. 14 of the Tax Amnesty Scheme, 2000 CBR, Section 9 of the Federal Tax Ombudsman Ordinance (Offshore XV of 2000), 28 28 of 2000 The filed statement was rejected. For any year before the Tribunal's legal status, the appeal of the decision of the Appeals shall not affect the review or analysis of this year's pending and the pending appeals will be heard and decided in the ordinary course. There was no restriction in filing an appeal status. Neither the declaration nor the declaration had any effect on the pending reviews, provided that the condition imposed by CBR Circular No. 14 of 2000 in a case that was set aside and against which further appeal was filed The decision was postponed and could not be made under the tax amnesty scheme. , 2000 Unavoidable terms can be amended and enforced in this scheme rather than by an explanation and clarification as to the CBR circular pending action. The purpose of clarification and clarification was to remove confusion or ambiguity in any expression or phrase in the central provision. Explanation or explanation cannot modify, limit or extend the scope and breadth of the basic supply; the tax amnesty scheme 2000 cannot be supplied. The rejection of a limited or limited declaration by the CBR Circular was illegal and the Federal Tax Ombudsman recommended that the declaration filed by the complainants under the Tax Amnesty Scheme, 2000 be accepted and the CBR circular As required by para 10 (2) of the complaint to the complainant. 4 of 2000 and the declaration filed by the complainant to the Regional Commissioner of Income Tax best advocate from Dhirkot lawyer