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TRADING COMPANY, ISLAMABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Income Tax Ordinance 1979 Section 80C143B, 50 (5) (4), 55, 102 and Second Schedule, Part IV, CL (9B) Section RO No. 97 (I) / 2002 Dated 12 2 2002 Federal Tax Establishment of the Office of the Ombudsman (XXV of 2000), section 9 tax on supply under section 50 (4) of the Income Tax Ordinance, 1979, it was claimed that section 50 of the Income Tax Ordinance 1979 on the same goods. (5) The tax deducted under it was final. The department denied the complainant's claim for tax liability because the conditions in the said clause were not fulfilled as no return was filed by the complainant under section 55 and no non-refundable option was filed under it. Was done and thus the tax was deducted on account of tax. Section 50 (4) was incorporated under the provisions of section 80C of the Income Tax Ordinance, 1979. Importing goods was not a revenue generating activity and at the import stage, income tax collection was expected in accordance with the law. WoW will be sold after sales to receive revenue at the import stage and these tax liabilities will be eliminated. The duty was against the same taxation scheme when the goods were imported by the re-importing complainant. The filing of returns was not required to be filed under section 55 of the Income Tax Ordinance; the Second Schedule was in accordance with the 1979 Clause (9B) of Part IV of the Income Tax Ordinance, 1979, judicial decision and the complainant's opinion and CL B) there was no retraction in nature, even in the context of the preceding clause, the said clause does not apply to the complainant's case when he was not required to file a return under section 55 and the complainant family advocate from Quaidabad lawyer