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I.T.A. NO. 116/IB OF 2003, DECIDED ON 12TH MARCH, 2004. versus I.T.A. NO. 116/IB OF 2003, DECIDED ON 12TH MARCH, 2004.

Section 62, 80 D&134 Return Filing Returning Appellate Appellate Tribunal Assessment Appeal, which filed damages while filing a return, claimed during the diagnostic proceedings that since section 80D of the Income Tax Ordinance 1979 Had filed a return, so his case could not be processed. Common law, but the SC request was not accepted by the Assessing Officer who prosecuted the case under the common law and some additions under section 12 (18) and section 13 (1) (A) of the Income Tax Ordinance 1979 Determine net income by The appellate authority has also included some additions under various heads of profit and loss accounts, the other scope of the inquiry was maintained that any provision of the Income Tax Ordinance, 1979, contradicts Section 80D of the Ordinance. It cannot be applied in the case where the assimilation was. The Ordinance Assistant declared its return version and tax payable under section 80D and said that payment of tax under section 80D is complete and final discharge. Their obligation under section 62D of the Income Tax Ordinance, 1979 and its case cannot be opened for assessment under the Income Tax Ordinance 1979, in some cases the minimum tax payment was not determined and While there was a charging section, section 62 of the said ordinance was a machinery section that was related to the scope and adjustment of the forecast, in the case of the appraiser, the assing officer observed, rejecting the assessee's claim for not opening the case. It was held that the provisions of Section 62 of the Income Tax Ordinance 1979 are not inconsistent with Section 80D. Appellate A top civil advocates from Padidan lawyer