MRS. AMINA NAEEM versus COMMISSIONER OF INCOME TAX
Sections 13 (1) (a) and 66A specify the inspection powers of the Inspector Additional Commissioner, who is reviewing the order of the Deputy Commissioner under Section 66A of the Income Tax Ordinance, 1979, which is a clear investment in the property. There is a tax on labor. The reference to the High Court's question before the High Court of Property for the purposes of Income Tax under Section 13 of the Income Tax Ordinance, 1979 was whether the assessment order against the taxpayers, under which section 66A of the Income Tax Ordinance 1979 The taxpayers were asked to evaluate the tax on the Wealth Tax Returns based on the declared value of the taxpayer's property. Instead of the date of purchase of the property, the validity of the taxpayers was that for the purpose of receiving tax under section 13 (1) (a) of the Income Tax Ordinance 1979. Property prices were relevant in the history of the investment and not on the Wealth Tax Return, according to valuation data, but did not show the market value. Therefore, there was a misconception about the order, that the property's tax return value, the date of the assessment, was disclosed, while the tax receipt under section 13 (1) (a) of the Income Tax Ordinance 1979 For the purpose. Investment in the purchase of property was concerned and there was no clear error in the record in the declaration of various property values in the Wealth Tax Return as the applicant was responding in favor of the taxpayer with respect to the Income Tax Statement. , Ly r \ n
Related judgments — Lahore High Court Lahore, 2015