MESSRS FAZAL SWEETS, LAHORE versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 59 (1) CBR Circular No. 7, 2002 15 15 2002, paragraph 9 (a) (ii) [Self Assessment Scheme] CBR Circular No. 7 (7) / Sectionist / 2002 dated 17.12 2002 Establishment of Federal Tax Office Ombudsman Ordinance (2000V of XXXV), Section 2 (3) Self Assessment Separate Assessment 2002 2002 In addition to the case, determine that gross profit rate is lower than similar cases and business Was not correct in four ways. The income tax was to be assessed whether the statement represents income potential and it was expected that evidence of their affirmations, information or because the details of the income were suppressed, should be filed separately. No standards were followed when there was mismanagement of material evidence and corruption on irregular grounds because, according to the advice of the Central Board of Revenue, the federal tax did not comply with the Ombudsman. had gone. Matters approved by the Regional Commissioner of Income Tax should be withdrawn and the return of the complainant for the assessment year 2002 to 2003 should be accepted under the Self Assessment Scheme.
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