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APPEAL NO. S.T.A. 1622/LB OF 2003, DECIDED ON 29TH OCTOBER, 2004. versus APPEAL NO. S.T.A. 1622/LB OF 2003, DECIDED ON 29TH OCTOBER, 2004.

Section 34 additional tax default does not knowingly or willfully appeal to the appellant's claim that in many cases the high courts have waived additional taxes and penalties where there was no default will or will that was previously observed by the appellate authority. That the penalty imposed by the appellant imposed by the adjusting officer was not intentional. The tribunal could not find any justification for levying additional taxes and was excluded in light of the first appellate authority's observation. best advocate from Gujranwala lawyer

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