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I.T.AS. NOS. 2346/LB AND 2347/LB OF 2002, DECIDED ON 28TH JUNE, 2002. versus I.T.AS. NOS. 2346/LB AND 2347/LB OF 2002, DECIDED ON 28TH JUNE, 2002.


Section 66A, 62, 24 (c), 50 (4), 52 and 156 Additional Commissioner's Inspection Powers to Review the Order of the Deputy Commissioner Responsible for Taxes That Fail to Check or Payment of Taxes Finalized under Section 62 of Income. Tax Ordinance, 1979 Failure to deduct tax under section 50 (4) of the Income Tax Ordinance, 1979 when the officer assessing payments as expenses allowed such payments to be deducted but Under section 52 of the Revenue, Assessee was dealt with as default. Tax Ordinance, 1979 and the creation of a tax demand on such payments Assisi's Additional Commissioner examining the payment of such demand dismissed the assessment on the basis that the Assessing Officer made the deduction without tax. Payments were unsuccessful under section 24 (c) as unacceptable expenses. Authentication of Income Tax Ordinance, 1979 when an assessee failed to deduct tax from certain payments under section 50 (4) of the Income Tax Ordinance, 1979, of the Assisting Officer under section 24 (c) of the Income Tax Ordinance 1979 Source expenses cannot be allowed, but if the Assessing Officer has allowed Assisi's claim about expenses for such payments and in this case the Assessment has to be set in default. The amount of tax included under section 52 of the Income Tax Ordinance, 1979 and section 52 of the Income Tax Ordinance 1979 was recovered, read with Section 50 (4) of the Income Tax Ordinance 1979, then the claim for such payments. It was later rejected under section 24

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