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COMMISSIONER OF INCOME-TAX, PESHAWAR versus GUL COOKING OIL AND VEGETABLE GHEE (PVT.) LTD

Under section 2 (16) (24) (32) (40), 9 (1), 11, 12, 56 and 61 of the Constitution of Pakistan (1973), Arts 247 and 199 of the Constitution under Article 199 of the Constitution before the High Court. The issuance of notices under Sections 56 and 61 of the Income Tax Ordinance 1979, which extended the company doing business in the Tribal Areas Maintenance Company in the tribal area where the Income Tax Ordinance was not extended in 1979, was extended by the convenience of Article 247 of the Constitution. had gone. And since it was not a resident of a taxable area, such section 11 of the Income Tax Ordinance, 1979, shall not be applicable to the provisions of the Income Tax Ordinance, 1979, provided that if any person, including the company, is non-resident and During an income year, his income was neither received nor received in the taxable area of Pakistan, nor would it be taxable as it was not issued notice under Sections 56 and 61 of the Income Tax Ordinance, 1979. Will be. The Income Tax A Company was not extended to the tribal area under the Income Tax Ordinance, 1979, without any legal authority, no provision thereof shall apply to it, and no such action shall be taken at any time. To be done or should be done under. The Income Tax Ordinance, 1979, which deals with business in the tribal area, will be without jurisdiction and without legal authority, and under such circumstances the jurisdiction of the High Court may be signed under Article 199 of the Constitution. law firms from Hasilpur lawyer