COMMISSIONER OF INCOME TAX, RAWALPINDI versus SETHI FLOUR MILLS, HASSANABDAL
Sections 53, 86, 87, 129, 136 and 156 Advance tax Additional tax, Receiving payment in installments Assisi paid advance tax in installments but default in payment of installments, so the authorities made Section 86 under the Assisi The additional tax imposed on the Income Tax Ordinance, 1979, was merely a charging section, which provided no results for the determination of facts by way of an order without regard to the provisions of section 129 of the Income Tax Ordinance 1979. The provisions were supported, under which the appeals were not filed before the Commissioner (Appeals). Income tax ordinance was provided against the order under section 87 of 1979, as it was not mentioned in section 129 of the Income Tax Ordinance 1979, under which this section was specified under which it was passed. And apply the order-passing method. No order could be passed under section 86 of the Income Tax Ordinance 1979, the Income Tax Appellate Tribunal dealt with them freely if it was approved under Section 156 of the Income Tax Ordinance 1979, If the order under section 87 of 1979 becomes unclean in the eyes of the law, it will be the same order that is lasting in the eye. Accordingly, the appeal was decided
Related judgments — Lahore High Court Lahore, 2015
