MUNIR HUSSAIN versus SECRETARY, REVENUE DIVISION, ISLAMABAD
The Income Tax Ordinance 1979 Sections 66A and 59 (1) constitute the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), the powers of the Additional Commissioner to review the order of the Deputy Commissioners, under the Self Assessment Scheme. Finalized, Commissioner Income Tax, instead of approving the request for a refund, proposed action under section 66A of the Income Tax Ordinance, noting the contradictions regarding the Income Tax Ordinance. See Disagreements Relating to Revenue Announcement and Capital Ratio Announcement Cause Notice Cancellation of Refund The assessment of the facts and the debate raised by the facts is clear that the proceedings were made under section 66A of the Income Tax Ordinance 1979 and the proceedings were commenced before the filing of the complaint and prior to sending the notice. It was only on the object of the Asset / Complainant of the Department that some action was initiated to stop the proceedings. The complaint was not justified under Section 66A of the Income Tax Ordinance 1979, the taxation was taken on legal basis and hence the refund was withheld under Section 66A of the Income Tax Ordinance, 1979 for both years. The diagnosis was approved by cancellation, fresh reviews were required. The Federal Tax Ombudsman recommends setting it up after providing a reasonable opportunity to plead his case that, in turn, if a refund is due, determine and pay it immediately. Should be done.
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