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COMMISSIONER OF INCOME-TAX AND WEALTH TAX, GUJRANWALA ZONE, GUJRANWALA versus MESSRS MUGHAL MECHANISMS (PVT.) LTD., GUJRANWALA

Failure to file monthly statements under section 108 and 139 Income Tax Rules, 1982, RR 53, 61 and 61A Section 139, Income Tax Ordinance, 1979, read with R53, Income Tax Rules, 1982 Section 108 The imposition of penalties under the Income Tax Ordinance, 1979, for the non-compliance of RR 53, 61 and 61A of the Income Tax Rules 1982, was amended by the legality of Section 108, Income Tax Ordinance 1979. Specific sections of the Income Tax Ordinance, 1979, which were subject to legal jurisdiction under which the statute did not have to mention the basic constitutional provisions, because there was no source and authority for such subordinate legislation as the aforesaid rules. Rule 53, Income Tax Rules, 1982 Therefore, the requirement of section 139, Income Tax Ordinance, 1979 was not exempt. immigration advocates email from Nilam lawyer