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MESSRS PUNJNAD COTTON INDUSTRIES LTD. versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Sections 52 and 86 Second Schedule: CL 118C Income Tax Ordinance (XLEX of 2001), Sections 161 and 239 (7) Establishment of the Federal Tax Ombudsman Ordinance Office (XXV of 2000), Section 2 ( 3) Operation of proceedings under Sections 52 and 86 as per Income Tax Ordinance 1979 as of 19 as 2002 (after cancellation of Income Tax Ordinance, 1979) Validation of Income Tax Ordinance 2001 Section 161 with certain limitations of Income Tax Ordinance 1979 Matched section 52. 7) of Income Tax Ordinance 2001) Taxes, super taxes, surcharges, penalties, additional taxes or other amounts payable under Income Tax Ordinance 2001 may be obtained under Income Tax Ordinance 2001 but without prejudice to the section of Income Tax Ordinance, 1979. 52 and 86 in 1979 under the Income Tax Ordinance 1979, whatever action was already taken to recover the money, the Income Tax Ordinance was issued on 19 7 2002 under 1979, which was illegal and illegal at that time. Science was not available if it was established that under section 86 of the Income Tax Ordinance, 1979, the tax and the additional tax under section 239 (7) of the Income Tax Ordinance, 2001 If you have to pay taxes, the federal can be started to collect them. The Ombudsman recommended that the proceedings commenced on 19, 2002, be issued by issuing a notice under 5 52/86 of the Income Tax Ordinance 1979 and appropriate action could be taken under the Income Tax Ordinance 2001 and the matter was considered. After making a decision Provide appropriate opportunities for request and hearing by the Complainant / Reviewer list of advocates from Dera Ghazi Khan lawyer