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SYED QALLANDAR HUSSAIN versus INSPECTING ADDITIONAL COMMISSIONER OF INCOME-TAX, RANGE-II, COMPANY ZONE I; LAHORE

Income Tax Rules 1982 R 207A [as reported in section RO5050 (I) / 97, dated 25 7 1997] Stamp Act (II of 1899), Section 27A Income Tax Ordinance (XXI of 1979), section 66A , 129 and Constitution of Pakistan 138 (1973), Article 199 Constitutional Petitioner reviewed by the reviewer the price of the shop which was inspected by the Additional Commissioner for the purpose of deputation for the purposes of such stamp act. The value table to be reported by the Commissioner should be determined. 1899, while the rule of assessment was a legal measure in the form of R207A of the Income Tax Rules, dated 25.7 1997, in accordance with 1982 Accuracy Rule 207A, Section RO 550 (I) / 97. It was a beneficial legislation that lowered the discretion of the Assessing Officer / Authority and regularly said that the rule was a move to soften the law in favor of taxpayers. It was implemented at one point. Over time / consideration of registration / return, but after hearing the matter before the Member (Judicial Income Tax), Central Board of Revenue, which is treated as Member (Judicial) of Income Tax Act 1979, Section 138 of CBR. Was available under The High Court accepted and benefited from this rule while accepting the constitutional plea, which would result in the review petition being considered pending before the Member (Judicial), which will be decided only after hearing by the parties. Will advocates from Lahore lawyer