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R.AS. NOS. 463/LB TO 465/LB OF 2003, DECIDED ON 4TH NOVEMBER, 2003. versus R.AS. NOS. 463/LB TO 465/LB OF 2003, DECIDED ON 4TH NOVEMBER, 2003.


Section 133 (1) Section of Income Tax Ordinance (1979), 136 (1), 80 D, 2 (16) and Second Schedule, CL (88) Question regarding the status of law of Lahore Development Authority in respect of the High Court. Was kept locally. In the second Schedule CL (88) of the Income Tax Ordinance, 1979, the appellate tribunal authorized the same and its income was exempt; questions regarding the law validity of the 1979 High Court raised questions, however. The questions, confusing and repeated questions sent to the High Court by the Appellate Tribunal were whether the facts and the circumstances of the case justified the appellate tribunal that the Lahore Development Authority is a local authority and under the CL. Tax exempt. (88) Second Schedule of the Income Tax Ordinance 1979, whether the facts and in the circumstances of the case, allowed the appellate tribunal to review whether the minimum tax demand raised by the Assessing Officer remained. Under section 80D was illegal and whether the appellate tribunal on these facts and in the circumstances of the case, could have asked for the minimum tax under section 80D of the Income Tax Ordinance 1979, only if income / loss To be assessed and taxed. Was the total property business payable or paid less than 0%?

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