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COMMISSIONER OF INCOME TAX versus DAWOOD HERCULES CHEMICALS LTD.

The applicant company was charged with delaying the filing of the estimation filed in the next year (Article 53 (2) and Constitution 87 of the Constitution of Pakistan (1973), Article 185 (3)), which was filed by him for two days. The delay was delayed, therefore, it was issued notice for payment of additional tax by the department while the High Court, while accepting the constitutional plea filed by the company, found that the company filed a revised order next year. In the estimation, he paid all liabilities / taxes on the basis of the estimate and was scheduled two days in advance to submit the estimate. The High Court did not accept the pull of the loot taken by Tejay's department on the basis of a revised estimate by the company on the day before the target date, before the company paid all its obligation. The course adopted by the company was accepted with the help of section 33 (2).) The Income Tax Ordinance, 1979, became a day or two pre-determined fact and the circumstances of the matter became irrelevant. sed \ r \ n \ r \ n famous lower court advocate from Kunri lawyer