MESSRS LATIF COTTON MILLS LTD., KARACHI versus SECRETARY, REVENUE DIVISION, CENTRAL BOARD OF REVENUE, ISLAMABAD
Article 156 and Second Schedule, CL (118d) Establishment of Office of Federal Tax Ombudsman Ordinance (XXV of 2000), Section 9 Letter C No. 4 of the CBR (6) IT 3/88, Date 17 2 1991 Error Correctional Assessment Officer accepts claim for exemption under the Second Schedule (118D) of the Income Tax Ordinance, 1979, but declares that the business loss and unethical deportation shall be corrected and declared in error. The application was not forwarded to carry out the business and depreciation losses suffered. And refused to proceed with the damages determined without providing the opportunity for a hearing. The Federal Tax Ombudsman of the property suggested that an order approved under section 156 of the Income Tax Ordinance 1979 be canceled under the Income Tax Ordinance 1979, which was directed to the investigating officer. Issuing a fresh order after giving the complainant a reasonable opportunity to be heard
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