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I.T.A. NO.3041/LB OF 1994, DECIDED versus I.T.A. NO.3041/LB OF 1994, DECIDED

Under section 13 (1) (a) of the Income Tax Ordinance 1979 section 13 (1) (a), the express violation of the law was enforced. 1979 1979 the as, as expressly stated in the above provisions, it is presumed that where any income has been deposited in the books of the account of an Assisi maintained for the year and such estimate is made No clarification was made about the nature and source of the money, or the explanation offered was unsatisfactory, as the amount collected will be considered as Assisi's income. Since he did not maintain any account books, this increase was made under section 13 (1) (a) of the Income Tax Ordinance 1979. For the simple reason that the law is not sustainable, the Legislature deliberately made 6 cases in section 13 of the Income Tax Ordinance 1979 viz. CL (A), (AA), (B), (C), ( In section D) and ()) only section 12 could be introduced for the treatment and taxation of the deferred income of the Assisi. The legislature's case to cover all the circumstances referred to in these clauses is not with reference to the wrong clause of section 13 of the Income Tax Ordinance, 1979, but because of the application of the wrong clause, the Assessing Officer Such action was certainly an illegal matter. In the account case, the appellate tribunal had removed the addition rather than putting it on a single basis, saying that the increase was not legally made by the Assessing Officer. family advocate from Garh Maharaja lawyer