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I.T.A. NO. 551/IB OF 2005, DECIDED ON 15TH DECEMBER, 2005 versus I.T.A. NO. 551/IB OF 2005, DECIDED ON 15TH DECEMBER, 2005


Section D Finance D Finance Act (V 1999 of IV of Finance) Finance Ordinance (XXV of 2001) CBR Circular No. 1999, dated 27 27 7 1999, imum 1999 Min Minimum tax assessment year 2001 2000 2001 2001 2001 was an association of eighty persons and was charged the least tax for the year 2000 assessment. Under Section 80D of the 2001 Income Tax Ordinance, the 1979 Diagnostic Order 29 of 5 2002 was passed as Assisi asserted that the law was amended from the Finance Ordinance, 2001 while on the 7th of 2001 the Department of Income Tax Was excluded from the scope of 80 D. Ordinance, 1979, and diagnostic costs will be supplemented by this amended law on 2001, 2001, as amended in section 80D of the Income Tax Ordinance, 1979, enacted by the Financial Act 2001 and treated as a cure. Application must be valid in the past. The inclusion of certain types of taxpayers in the scope of the 80D of the Income Tax Ordinance 1979, and then the exclusion of some new taxpayers, was the disclosure of the association in section 80D of the Income Tax Ordinance 1979. There was no policy-making process, rather than a practice of correcting any errors, defects, inequalities, contradictions, errors or irregularities. Such a repeal reflected a policy change and was consistent with the amendment of the Income Tax Ordinance, 1979 and its change by the Income Tax Ordinance, 2001, that such amendments did not cure Nor is the law relaxed. It was a simple matter of overcoming the tax charge to the extent that the SC's appeal was dismissed and the appellate tribunal ruled on the orders of the Assisting Officer and the First Appellate Authority.

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