MESSRS CALTEX OIL (PAK.) LIMITED THROUGH NURUDDIN DAMANI versus COMMISSIONER OF INCOME TAX, COMPANIES II, KARACHI
Section 9, 24 and 136 Income Tax Rules, 1982, R 20 Diagnostic Charge of Income Tax Referral to the High Court Receiving Section 9 of the Income Tax Ordinance 1979, the law prevailing in the assessment year shall govern this assessment, Yet it will be income tax rolls. Earnings Year Last year's earnings were calculated in the next estimating year, according to which estimates will be assessed at the beginning of the year, according to the law, the year before the assessment year. In the present case, the assessment year 1982 ended on 31 12 1981 would be 1982 83 ie the rule 20 of the Income Tax Rules 1982, from 1 7 1982 to 30 6 1983, the Income Tax Appellate Tribunal was not repudiated in the circumstances, A request that is properly dismissed under section 136 (1) of the Income Tax Ordinance, 1979, which cannot be discounted \ r \ n
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