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MESSRS BRISTAL FLOUR MILLS (PVT.) LIMITED, FAISALABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Income Tax Ordinance 1979 Section 62 Establishment of the Federal Tax Ombudsman Ordinance (XXV of 2000), Section 9 Assessment Complainant / Assisi Receives His Flour Mill Wages with the District Food Controller Wheat Complaints Company Managing Its Own Implemented by the Director, despite the explanation that under the lease agreement, the leased person is allowed to obtain a quota of wheat and to use the name of the complainant / SC for the purpose of the review process. The leaseholder's hands were also completed under section 62 in which the same basis of determination of income (ie production of each unit according to the power consumption) was being used because in the case of the complainant the management of the lease. The fact of the accuracy of this was a question. With regard to the situation at the time of the Land Assessment Order for confirmation, there has been no mention in any of the two years to ascertain whether the arrangements for the lease are genuine and in fact Whether the business is being conducted by the complaining company or, on the other hand, by the Compensation Officer, the Issuing Officer has made an inquiry. Wheat procurement agreements were concluded by the complaining company, although the complainant stated that such arrangement was in accordance with the terms of the evaluation of the lease agreements based solely on the ingredients. The Federal Tax Ombudsman shall not be deemed to have made the assessment of the income tax for the years 1999 and 2000 under section 138 of the Income Tax Ordinance, 1979, with instructions that fresh estimates be made after proper inquiry. ? Especially with regard to leasing arrangements and doubts

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