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I.T.A. NO.4523/LB OF 2001, DECIDED ON 27TH SEPTEMBER, 2002 versus I.T.A. NO.4523/LB OF 2001, DECIDED ON 27TH SEPTEMBER, 2002

Section 13 (1) (AA), 59A, 65, 80cc and 50 (5A) Workers \ Welfare Fund Ordinance (XXXVI of 1971), Section 4 (2) over-income and non-forward order section 62 Was approved under / 65. The Income Tax Ordinance was added, ignoring the direction of the Appellate Tribunal of 1979/135. Except for accounts and export transactions, without identifying the source of extraordinarily lucrative profits, which was unable to obtain the protection provided under section 80CC (3) of the Income Tax Ordinance 1979 and The First Appellate Authority of the Workers' Welfare Fund was canceled during such an order, leaving the appellate tribunal's orders aside in the second period under section 4 (2) of the Workers Welfare Fund Ordinance, 1971. Was made explicit, on the basis of both the facts and the provisions of the law. The parties were equal and in the interest of justice to make a reasonable and conclusive assessment and the department, in violation of its spirit, applied its direction and provided for section 65 of the Income Tax Ordinance 1979 as well as section 13 (1). (A) Income Tax Ordinance, read with Section 8CC (4) of the Ordinance of 1979, not only was the provision ignored but matters of law but the facts of this case irrelevant income were considered as unclear investments. Except that the income other than exports was earned by the estimator. Rasan was to instability and taxes. The first Appellate Authority order was legal, the Appellate Tribunal rejected the Department's appeal without merit. advocate from Hazro lawyer