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MESSRS MIAN SONS COTTON FACTORY (PVT.) LTD., RAHIM YAR KHAN versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Income Tax Ordinance 1979 Section 80D and Second Schedule, Part I, CL (118A) CBR Letter C No 2 (98) ITJUD / 94, dated 18 1 2001 Protection of Economic Reforms Act (XII of 1992) ), Section 6 Federal Office Establishment of Tax Ombudsman Ordinance (XXXV 2000V), Section 9D of the Tax Return Paid under Section 80D of the Income Tax Ordinance, 1979 Income that was exempt under Part I total (118A). The second schedule of the Income Tax Ordinance, 1979, since the provisions of the Protection of Economic Reforms Act 1992 were later and introduced by a special law, will prevail over the provisions of section 80D of the Income Tax Ordinance 1979. ? , Which was enacted by the Finance Act, 1991, was a pre-existing statute and assesses a common law that meets the terms of the notification provided under the Schedule to Section 6 of the Economic Reform Act, 1992 Was. Eligible for protection since CL (118A) was inserted much before the insertion of Section 80D in the Income Tax Ordinance, 1979 and since it was not included in the notification contained in the Schedule to Section 6 of the Economic Reform Act 1992 , PLD 1997 SC 582 = 1997 PTD 1555 The ratio of the Supreme Court decision cannot be considered applicable in the case of the complainant, the Federal Tax Ombudsman dismissed the complaint. jobs for fresh advocates from Ahmed pur Sial lawyer