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I.T.A. NO. 2554/LB OF 2001, DECIDED ON 8TH DECEMBER, 2001. versus I.T.A. NO. 2554/LB OF 2001, DECIDED ON 8TH DECEMBER, 2001.


Section 66A & 12 (18) Additional Commissioner's Inspection Options / Deputy Commissioner's Order Revise the order of the cash deposit plaza cash was submitted by the Scotty, which was against the sale of shops for general banking. The channel was previously called Trott. Under section 12 (18) of the Income Tax Ordinance, 1979, without the identification of any party / customer assessment, it was canceled as if the Additional Commissioner inspecting the accuracy of the Income Tax Ordinance, 1979 The evidence was not brought to the record. Establish that Section 12 (18) of the Income Tax Ordinance 1979 received the entire amount of cash reserves or any part of it as a promotion to any user, not this amount. Not just cash but also in advance. The cash advance could not be made in any form of cash deposit from any person; the revenue failed to establish any significant alliance with such customer. Who paid Advance Advice for the shop, etc., which was a legal requirement, Inspector Additional Commissioner failed to establish the amount like cash advance order passed by the Additional Commissioner inspecting under Section 66A of the Income Tax Ordinance 1979 and the section. Appeal Tribunal restores Investigation of Income Tax Ordinance 1979

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