HAJI ABDUL KAREEM versus SECRETARY, REVENUE DIVISION, ISLAMABAD
First Schedule, Income Tax Ordinance 1979, Part I, Para A and Section 59 (1) CBR Circular No. 7 (55) Section Assist / 99, 279 1999 Universal Self Assessment Scheme for Assessment, Year 2000 2000 Return Universal Self Filed under Assessment Scheme Of the taxable taxable income declared, 50% exemption was claimed and balance tax was paid Assessing Officer withdrew the USAS and passed the regular order. As such, the claim of senior citizen exemption was rejected. The diagnostic order acknowledged that the matter was being processed under common law and not under the Universal Self Assessment Scheme. Therefore, the reference to the circular regarding the Universal Self Assessment Scheme in which the matter was treated under common law was not legally valid. The Self Assessment Scheme was filed by the Finance Act, 1999 for the purpose of notice. The Income Tax Ordinance, 1979 was issued and the case was usually registered under the law. CBR Circular No. 7 (55) Section AS East / 99, dated 279 1999 would have been accepted if the case had been finalized under the Self Assessment Scheme. Therefore, processing the case under common law, thx was payable under Part A of Part A of the First Schedule of Income Tax Ordinance, 1979, in which the Federal Tax Ombudsman for persons aged 65 and above. Includes a 50% tax rebate. Tax on the Complainant's Estimated Income as provided in Part I of Part 1 of the Income Tax Ordinance 1979 Schedule
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