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SULEMAN SPINNING MILLS LTD., LAHORE versus INSPECTING ADDITIONAL COMMISSIONER OF INCOME-TAX, LAHORE

Section 117, 124, 86 and 50 Income Tax Rules, 1982, R50 Constitution of Pakistan (1973), Articles 199 Constitution, Explanation of Sections 50, 117, 124 and 86, Scope and Application, Income Tax Ordinance, 1979 by Tax The deduction was made. The deduction tax applicants and payments were not made in accordance with the provisions of Section 50 (8) (c) of the Income Tax Ordinance 1979, which made such deduction tax payable by the person making the deduction in a timely manner. Is. The proceedings of the competent applicants attract the provisions of section 86 (a) of the Income Tax Ordinance, 1979, along with the provisions of section 86, and the extra tax or prosecution for a crime was an independent process, which was not mutually exclusive and There was no way. , Affecting prejudice or excluding each other, and both may at the same time, in appropriate cases, take notice of the action against the applicant under section 117 of the Income Tax Ordinance 1979. The applicant was correct and the applicant did not need any additional notice as the rules were assessed in advance. immigration advocates contact from Kandiaro lawyer