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MESSRS SUPER ELECTRONICES versus REGIONAL COMMISSIONER OF I/T & W/T AND OTHERS


Sections 55, 59 (1A) and Article 4 of 2001, paragraph 9A (ii) Constitution of Pakistan (1973), Article 199 Constitution of the Self Assessment Scheme Regional Commissioner, Income Tax jurisdiction, valid exercise of discretion, applicable SC Principle of Filed its return under the Self Assessment Scheme, which was immediately paid 32% of profits and 20% of tax over the next year to meet eligibility criteria and the Income Tax Authority for detailed investigation on the matter. Had chosen the issue of assimilation. On the basis of this, a Revenue Authority will need a review opinion on the actual position of Assisi's business, the amount of profit and the profitability.

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