MESSRS AADIL CERAMICS, GUJRANWALA versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Establishment of office of Section 59 Federal Tax Ombudsman Ordinance (XXXV of 2000), Circle No. 21 of Section 9 CBR, Article 119 of 2000, Para 2 (vi) Self Assessment Scheme 2000 2001, Para 2 (vi) Assessment Year 2000 2001 New taxpayer refuses to accept a return under the Self Assessment Scheme whereby the declared income is less than 1 / 3rd of the declared capital, it has been reviewed that paragraph 2 of the Self Assessment Scheme 2000 (vi) was against the law and the rules. , Separation from establishment practice, defamation, disobedience, inappropriate, illegal, coercive, discriminatory and previous self-assessment schemes were not even included in the Central Board of Revenue agreed to waive the condition that the complainant / reviewer It was also wrong to state that the self-diagnosis scheme was not present in any of the previous self-diagnostic schemes covered in para 2 (vi) of the 2001 2001 assessment year as per para 6 of the Universal Self Assessment Scheme. , This scheme applies only to new taxpayers who have entered into paragraph 2 (vi) of the Self Assessment Scheme 2000 2001 Announcement of at least 30 income or investment of employment in the business did not in any way invalidate the skeptical or arbitrary Federal Tax Ombudsman. Complaint is merit
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