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I. T. AS. NOS. 611/IB AND 612/IB OF 1998-99, DECIDED ON 15TH JUNE, 2002. versus I. T. AS. NOS. 611/IB AND 612/IB OF 1998-99, DECIDED ON 15TH JUNE, 2002.

Income Tax Ordinance 1979 Sections 109 and 32 of Income Tax Rules, 1982, 28 and 29 on failure to maintain fixed accounts, required book restoration of accounts set out under RR 28 and 29 of Income Tax Rules, 1982 penalty count Calculation \ Tax payable \ or \ Tax compensation \ The first appellate authority directed that fines should be calculated on the basis of tax payable tax, whereas taxation was calculated on the basis of tax if applicable word was used. Is section 109 of the Income Tax Ordinance, 1979, considered a tax that was not paid after the Assessment proceedings. If you, then you may have prior to filing the case that the assistant had paid the full amount and was no longer tax during the assessment process. It has been determined to be payable and nothing can be paid. In such a case there will be no tax amount which can be the basis for imposing penalties, so in the present case it will be estimated that this The tax was that which was levied or received on income from taxation, for which the account books under section 32 of the Income Tax Ordinance 1979 read with Income RR 28 and 29. The tax rules, 1982, were not upheld and would constitute fines and according to the "payable" used in section 109 of the Income Tax Ordinance, 1979, the question of proportional tax in respect of income tax Will be determined. The private medical practice for which the books of accounts were allegedly not retained was being laid to the basis of penalties. criminal advocate from Kurram Agency lawyer