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

Section 182 (2) (3), 169, 151 and 153 for failure to produce returns or statements under section 182 (3) of the Income Tax Ordinance, 2001, under the Income Tax Ordinance at the rate of Rs 200 per day. In the 58 days of statements made under Sections 151 and 153 of the Income Tax Ordinance 2001, read under Section 182 (2) of the Income Tax Ordinance along with the penalty 169 of the Ordinance, the penalty under Section 182 (2) of 2001. The imposition accuracy order was passed after the opportunity of a hearing to the Income Tax Ordinance 2001, giving a reasonable excuse for not filing the required statement within the stipulated period due to the intentional absence of notice. Failed, as the appellate tribunal did not intervene in connection with the additional penalties under Section 182 (3) of the Income Tax Ordinance 2001 It is found that the outstanding statements were filed on October 12, 2002 (late) on October 15, 2002 for 58 days), but before serving on showcase notices, such as Section 182 of the Income Tax Ordinance 2001 There was no determination in attracting subsection (3), which imposed an additional penalty when an individual is liable to a penalty under section (2). ) Failure to issue a statement of section 182 of the Income Tax Ordinance 2001, besides imposing a penalty under Section 182 (3) of the Income Tax Ordinance 2001, which was earlier confirmed by the appellate authority. ? Canceled by Appellate Tribunal list of advocates from Sadiqabad lawyer