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COMMISSIONER OF INCOME TAX, LAHORE versus STATE

Sections 136 (2), 50, 52, 108 (b) and 142 of the High Court were sought and sent to the High Court for consideration of the question arising from the order of the Income Tax Appellate Tribunal. Whether or not it was justified in dismissing the penalty imposed for the default of section 142 based on the facts and circumstances of the case, which are clearly stated in section 201 of the Income Tax Rules, 1982 The decision regarding the enforcement of section 142 is relied upon. Statement of Rule 53, 61 and 61A A question not arising out of the Tribunal's order, the High Court refused to recognize it for two reasons. First, under Section 52 of the Income Tax Ordinance, 1979, the original assessment was canceled by the Commissioner (Appeal) and the cancellation was retained by the Tribunal and secondly, at the hearing of the appeal, before the Tribunal, Was released on The obligation to file a statement under Section 142 of the Income Tax Ordinance, 1979 has not been acted upon nor has the Government Tribunal Tribunal found the fact that a statement has been filed under section 142 of the Income Tax Ordinance 1979. Didn't have to Given the investment involved in the business, two evaluative years estimated that such a search was not challenged on a legal basis nor was it alleged to be against the record as there was no question of standing outside the order of the parties. Can be done registration advocate from Naseerabad lawyer