W.T.AS. NOS. 1352/LB TO 1355/LB OF 2002, DECIDED ON 20TH DECEMBER, 2002. versus W.T.AS. NOS. 1352/LB TO 1355/LB OF 2002, DECIDED ON 20TH DECEMBER, 2002.
The section 16 Assessment Property which was gifted by the Assisi was assessed in the hands of the Assisi and, likewise, after the completion of the gift transaction in the hands of the property, it could not be assessed in the hands of the donor or the property. The Pt1 form in this property shows that the property belongs to four persons who own one part / h of the fourth, after gifting their share ifting, he was no longer the owner of the property and He did not announce it properly. Its Wealth Tax Return and Assessing Officer undoubtedly assessed it in the hands of the Assistive Order of both options, which was canceled by the Appellate Tribunal.
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