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I.T.AS. NOS.445-IB, 446-IB AND 690-IB OF 2000-2001 versus I.T.AS. NOS.445-IB, 446-IB AND 690-IB OF 2000-2001

Section 108 (b) (i), 55 and Third Schedule Income Tax Rules, 1982, R 190 Companies Rules, 1985, Form 35 for failure to submit full income and return of certain statements not to submit account and balance statement. The return sheet, filed under section 55 of the Income Tax Ordinance, 1979, was deleted by the First Appellate Authority with the observation that the non-submission of Section 55 of the Income Tax Balance Sheet and such statements would invalidate the return. Has been declared. Income Tax Ordinance, 1979, in which the income statement is to be submitted, should be read in conjunction with 8: 190 of the Income Tax Rules, 1982, if all these documents have been submitted under the Income Tax Rules 1982. , Returns were not linked, return will be considered non-refundable under law, in the case of companies, trading / manufacturing account and P&L account, balance sheet, depreciation chart according to T The audit report was specifically mentioned in Form 35A of the Schedule and Company Rules 1985, etc., without the required statement of accounts The withdrawal filed by the C was illegal, so that the first appellate authority in abolishing the order-of-order penalty imposed by the Assisi was not sustained on facts and law which the appellate tribunal vacated with the direction that the income The tax ordinance should not be the maximum penalty imposed in section 108 (b) (i) of 1979. famous high court advocate from Mailsi lawyer