IRSHAD BEGUM versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Sections 111 and 13 of the Income Tax Ordinance (XLIX of 2001), the establishment of the Office of the Federal Tax Ombudsman Ordinance of Section 122 (XXV of 2000), Section 2 (3) imposed a penalty equal to the tax assessed. had gone. The de novo action reevaluated for the first appellate authority was re-examined and then the assessment proceedings were filed, stating that the complainant / assessee had no taxable income because the Income Tax Ordinance 1979 Section 111 contains exclusions which are separate from this. Diagnostic proceedings and demands were valid against which the complainant / reviewer had not filed any appeal, although appeals were usually filed against the orders of the judge against the orders of the fine but it was admitted. The position was that all penalties under it were based on the increase under Section 13 of the Income Tax Ordinance 1979, under section 13 of the Income Tax Rule, Dinance, 1979 and
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