FARHAT MAHMOOD versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 122 of the Income Tax Ordinance (1979), Section 59 (1) and 12 (18) of the Office of the Federal Tax Ombudsman Ordinance (2000 XVX), Section 2 (3) of the Amendment Amendment Notice 122 The issuance of notices under the Income Tax Ordinance, 2001, alleging that you \ u0027re intentionally hiding costs__ that are not legally allowed \ and \ you have deliberately concealed data \ The notice has been advised to increase the amount affected by the misconduct of section 12 (18) of the Income Tax Ordinance. , 1979 and an amount of tax paid for waiver but not disclosed The complainant / reviewer claimed that the proceedings were based on a change of opinion and material already on the record. Not subject to the provisions of Section 122 of the Income Tax. The ordinance contradicts the justification found on the record in 2001, that in the notice, the officer examining the date 6 6 2004 alleged that the income was erroneously estimated but in the notice, 20 8 2004 date it was The charges were changed: \ You have deliberately concealed the figures \ The Department was not even sure whether by using Section 122 (1) or Section 122 (5A) of the Income Tax Ordinance, 2001 This distinction was even more important as to whether the assessment would be amended, since the registration was made in section 122 of the Income Tax Ordinance 2001, subject to the Submission (5A) by the Finance Act, 2003 Ltd. Board of Revenue has issued specific instructions that 5 to 18, 2004, by the letter of the law, the powers under income section 12 (5A). The Tax Ordinance, 2001 should be assigned to the Inspector Additional Commissioner and not to the Deputy Commissioner of Income Tax.
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