LADY DR. SHAHZANA IMTIAZ, JHELUM versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 59 (1) CBR Circular No. 7 Schedule 15 ated 2002, paragraph 9 (a) (ii) [Self Assessment Scheme] CBR Circular No. 7 (7) / Sectionsist / 2002, dated 17.12 Federal Establishment of Tax Office Ombudsman Ordinance (2000V of XXXV), Section 2 (3) Self Assessment Separate Assessment Year 2002 2003 2003 Salary case in which the business income was to be separated for a full audit Reasonable reasons in the context of salary matters There is no position to apply differently to matters considered. 9 of the Self Assessment Scheme When the Income Tax Ordinance was standardized in 1979 and in the relevant CBR circular, salary matters were those in which the salary income was more than 50% of the total income, word only in paragraph 9 of Self Is used. The appraisal scheme was not in the context of property income and salary income. The selection of the case for total audit was found to be contrary to the provisions of paragraph 9 of the Self Assessment Scheme, and was therefore invalid.
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