I.T.A. NO.1471/LB OF 2005, DECIDED ON 9TH JUNE, 2005. versus I.T.A. NO.1471/LB OF 2005, DECIDED ON 9TH JUNE, 2005.
Section 59 D&13 (1) (AA) CBR Circular No. 7 1997, 21 7 1997 Income Tax Rules 1982, Part IIA tax on unidentified Income Income Taxing Officer, did not accept the declaration because of tax Includes reduction. This was previously confirmed by the appellate authority. The Assessing Officer made extra money that was not included in the tax paid by the Assisi, rather the Assessing Officer should have demanded a balanced amount and should have received additional tax. The appellate tribunal was instructed to accept the declarations under section 59D of the Income Tax Ordinance 1979, subject to the payment of the balance tax from the principle amount and / or additional tax on payment delay according to the law.
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