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I.T.AS. NOS. 1727/KB OF 2003 AND 407/KB OF 2004, DECIDED ON 23RD NOVEMBER, 2004. versus I.T.AS. NOS. 1727/KB OF 2003 AND 407/KB OF 2004, DECIDED ON 23RD NOVEMBER, 2004.


Sections 182 (2) (3), 151, 153 and 169 have been set aside to impose an additional fine of Rs 200 per day on failure to submit a return or statement which will be charged as an additional penalty. A separate notice will be required after action under section 182 (2) of the Tax Ordinance 2001 and the default day shall commence every day after the date of imposition of penalty under Section 182 (2) of the Income Tax Ordinance 2001. This means that in order to impose additional penalties, the order must be passed under section 182 (2) of the Income Tax Ordinance 2001 and thereafter, the failure to pay the penalty of Rs 2000 shall be charged as additional penalty. Will be done For each day of the default 200, both fines were free in nature on the basis of various measures, under section 182 (3) of the Income, it would be necessary to keep separate dates for each action. E-Tax Ordinance, 2001 was not arbitrary because it would not be necessary to show a reasonable reason for imposing additional tax penalties under Sections 182 (2) and (3) of the Income Tax Ordinance 2001 because such a situation would be required to submit a failure statement of words. Was used where a reviewer failed to make more than one statement, a separate action should be proposed for each statement under section 182 (2) (3) of the Income Tax Ordinance 2001.

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