AL-RASHID PLASTIC WORKS, LAHORE versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Sections 62 and 59 (1) (4) Income Tax Ordinance (XLEX of 2001), Sections 122 and 122A Finance Ordinance (XXV of 2001) Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Section 2 (3) The return of the assessment years from the year 2001 2001 to 2002 2003 to 2001 for the assessment of production related accounts, evidence etc. was filed under the Cell Assessment Scheme show cause notice, which was analyzed. The officer issued 31, 2002, indicating his intention to complete this assessment. Based on the inquiry report from the assessment year 2000 2001 to 2002 2003, the date was 7 7 2002, though the return of income for the assessment year 2002 was not yet entered and no definitive information was provided for the proposed action in the inquiry report. Go. Notices were issued by the complainant / reviewer under section 62 of the Income Tax Ordinance, 1979, issuance of such notices is defamatory of the law as sub-section (4) of the Income-tax section 59 Tax Ordinance, 1979 Included through the Finance Ordinance, 2001 was implemented from 1st July, 2001, which was assessed for the year 2001 2001, the assessment was approved on the 30th 2001 2001 and it is believed that the valuation of the year 2001 2001 was approved on the Income Tax. Under section 62 of the Ordinance 1979, the notice of June 2002 was issued in relation to the assessment year 302 2004 to 1002 2003, the law was declared invalid because on June 30, 2002 There was no return on earnings for the year ending with earnings. 31. To prove such negligence, negligence and incompetence in the payment of duties by the Tax Officer's Act by issuing a notice under section 62 of the Income Tax Ordinance, 1979, of 2002, was to the detriment of the law.
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