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BOARD OF INTERMEDIATE AND SECONDARY EDUCATION, BANNU versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Income Tax Ordinance 1979 Sections 52A, 52, 50 (2A), 56, 138 and Second Schedule, Part I, CL (86) Establishment of Office of Federal Tax Ombudsman Ordinance (XXV of 2000), Section 9 Section R 594 (I) / 91, dated 30 6 1991, CBR Letter C No. (37) / WHT / 91, dated 2 2002 2002 Recovery from a person who did not deduct tax nor collect his isice. Used to go The tax exemption commission in the tax source exemption certificate was issued by the Assisi / Board of Intermediate and Secondary Education on 30 6 1991, pursuant to Section R 594 (I) / 91 of the Income Tax, on the basis of such an exemption certificate. The savings center had then withdrawn the exemption certificate through the Commissioner Income Tax on the profits received on its deposits and the dismissing officer was instructed to recover the Income Tax as per Section 50 (2A) of the Income Tax. Can be deducted under. Corruption in the ordinance, 1979 idity Val Ma Val is disclosed on a number of matters, first decided to follow the proportion of the judgment of the Supreme Court in Central Insurance Company and other CBR 1993 SCC 1049. Therefore, the Central Board of Revenue should be advised and refrain from issuing directives on grounds. On their interpretation, of the law; Secondly, the Commissioner Income Tax had no authority to withdraw from the previous interpretation, as per the certificate issued in accordance with Section RO 594 (I) / 91, and the certificate issued by the Commissioner. By doing this, it is gross injustice to the payer. Such receipts of income tax, which was applicable to any recipient of Section 50 of the Income Tax Ordinance 1979, did not amount to tax deduction for the recipient. immigration advocates email from Bajaur lawyer