SH. KHALID IQBAL versus DEPUTY COMMISSIONER OF INCOME TAX/ WEALTH TAX
The special right noted in this case by the Tribunal was the enforcement of fines under Section 18, Wealth Tax Act, 1963 under Sections 18, 17 and 27, for a total sum of Rs. 1,24,281 for all years. In addition to the wealth tax demand, the fine was Rs 291,245. The tribunal has imposed, therefore, it has been observed that there is a good deal of issues to be imposed on tax demands each year. In the tribunal, the issue of discretion was used in favor of the facts and facts of the case on the basis of facts, which has no question of law. The Tribunal was born out of an unreasonable order and could not be identified on the basis of any such appeal or, it was emphasized at times, that the appeal was dismissed by the High Court without merit. ?
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