I.T.AS. NOS. 1297/LB AND 1298/LB OF 2002, DECIDED ON 21ST SEPTEMBER, 2002. versus I.T.AS. NOS. 1297/LB AND 1298/LB OF 2002, DECIDED ON 21ST SEPTEMBER, 2002.
Additional Tax Compensation for Income Tax Ordinance 1979 Sections 52, 86 and 62 Tax Deduction and Failure to Pay The order of the account under section 86 under 1979, the order passed almost 5 years after the date of issue of the showcase notice was also passed by the officer assessing the accuracy of the payments due for tax deduction, especially without indication. According to various headings, the entire payment made under the Act of Nut was liable and thus unable to qualify. And especially the failure to correct the correct amount of tax deducted. Paid, because of a visa against a particular person because the tax was levied in connection with a particular payment, and also that the payment of a particular person and taxation without the stipulation of that person could not be legalized The important thing is that after the issuance of the notice of the department, the matter quickly fell asleep until June 2001, 1996 1996 to June 2001 1996 1996 1996. Such an unlawful delay in finalizing the order was not justified under SS 52/86 of the Income Tax Ordinance 1979 after the issuance of the notice, so it did not give the impression that the judicial approach was adopted. Such a situation was reflected by the Department's responsibilities to point to the national interest, initiate proceedings for action under section 52 of the Income Tax Ordinance 1979, thereafter to make the assessment. Order was created and passed. Demand and enforcement of additional tax under section 86 of the Third Income Tax Ordinance 1979, Income Tax Ordinance, 1979;
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