COMMISSIONER OF INCOME TAX/WEALTH TAX, ZONE-B, LAHORE versus MESSRS MALIK BROTHERS CLOTH DEALER, LAHORE
The SC filed the petition filed by the High Court on the filing of returns under the Self Assessment Scheme through Sections 59, 59A and 136 of the new assessments that the first time the Income Tax Statement was filed under the Self Assessment Scheme in 1997, but the Issuing Officer has filed the case. Exited from this scheme. That the Self Assessment Scheme was not applicable to the new SC, which was upheld by the Commissioner Income Tax, but if the Appellate Tribunal Appellant / Department had not proved it under the Self Assessment Scheme in 1997, it could have rejected it. Was. Under the appellate tribunal, no new borrower will be eligible, under the circumstances the order passed by the Assessing Officer was properly reversed, which was retained by the Commissioner Income Tax.
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