I.T.A. NOS.407/IB OF 2003, DECIDED ON 13TH DECEMBER, 2003. versus I.T.A. NOS.407/IB OF 2003, DECIDED ON 13TH DECEMBER, 2003.
Sections 143B, 80C, 59A, 59 (1), 62, 63, 65 and 156 on the source of certain income received from the security guard services, filing a statement under section 143B of the Income Tax Ordinance 1979 The demand arose under Section 80C of the Income Tax Ordinance, 1979, Assisi claimed that the business did not attract the provisions of Section 80C of the Income Tax Ordinance 1979 and the general assessment should be declared valid, This was assessed only under section 143B. No returns were filed for the Income Tax Ordinance, 1979 and this year, so as to be regularly reviewed, namely, returns under section 59A, 59 (1), 62, 63, or 65 of the Income Tax Ordinance 1979. A notice should have been reviewed by the Assisi for filing a return. In the absence of such a condition, there may be no question of making a diagnosis in the absence of a return or a notice requiring the SC to file a return. Crush
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