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MESSRS AL-MAKKAH COLD STORAGE versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Section 59 (1), 61, 62 and 104 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Section 9 Self-Assessment CBR Circular No. 4 Date 2001 18 18 2001 Self-Assessment Scheme From Return of First Years Adjustments were excluded on the Self Assessment Scheme on the basis that the tax was not fully paid under Section 454 of the Income Tax Ordinance 1979, with the withdrawal and adjustment of the years before the amount under the Self Assessment Scheme. Refund not allowed Val excluding complainant Rush had asked that the complainant's 2001 assessment be accepted under the Self Assessment Scheme of 2002.

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