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COMMISSIONER OF INCOME TAX, ZONE-A, LAHORE versus MST. KHAIR-UN-NISA

The review of the dispute resolution maintenance under section 13 (1) (d) and section 13 (1) (d) of the 136 Income Tax Ordinance, 1979, depends on the income of the sale of this house on the income tax return of the Asset Officer. Was done by Under section 13 (1) (d) of the Income Tax Ordinance, 1979 under section 13 (1) (d) of the Income Tax Ordinance 1979, to include this illegal and unlawful legitimate contract under the Income Tax Ordinance Is involved in the matter. The tax appellate tribunals were within the premises of fact and did not demand any interference so that the transaction could be identified and held as one of the main components of the transaction. When not involved in any organized business activity, there was no need to evaluate a single sale of land transaction as a business had to ascertain whether the same transaction of sale was an adventure in the na Or not. The trade period was just a matter of fact, which, based on the investigation, had to be determined that the sale and purchase of land was assessed in a business item that included regular sales and property activity. Was. In such cases successive transactions, profits, and further purchases of assets were used in the same. Such property became part of Assessee's business assets, such as the detection of facts and the result of the definition of evidence. , So there was no question of law in such cases. , High Court denied interference in decision passed by Income Tax Appellate Tribunal best advocate from Manoabad lawyer