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COMMISSIONER OF INCOME-TAX versus MST. SHAKILA KHATOON


The minimum fines imposed by section 111 of the Income Tax Ordinance, 1979, by assessment of sections 111, 132 (1) (b) and 135 (5), apply under the powers of the Income Tax Ordinance, 1979 by Germany. The increase in such penal appellate authority in the use of section 132 (1) (b) of the Income Tax Ordinance, 1979 may inspect and correct such error, error or illegality, if the appellate authority is to increase the fine If so, he was obliged to issue notice to the appellant that the appellate tribunal was capable of resolving such an invalid, error. Or remand case to the Assessing Officer to determine the error or increase in the limits prescribed by section 111 of the ordinance, or to the fresh amount of penalty imposed on the reviewer.

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