COMMISSIONER OF INCOME TAX, SPECIAL ZONE, LAHORE versus MESSRS MUSARAT TEXTILE MILLS LTD., FAISALABAD
By imposing penalties under Sections 108 (b), 129, 132, 134 and 135 Section 108 (b), Income Tax Ordinance, 1979, the appellate officer reduced the appellate additional commissioner and the department's income tax appellate tribunal dispute. The sentence imposed under Section 108 of the Ordinance was specifically proportional and should have been included in the amendment, so the Legislature intended that the Deputy Commissioner should pay the Income Tax and Refuse to reject the department. In addition to the prescribed amount of law, penalties, therefore, cannot be reduced, the Income Tax Tribunal and the Additional Appellate Commissioner were justified in reducing the penalties under Section 108 (b) principles.
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