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I.T.AS. NOS. 3264/LB, 3265/LB, 3392/LB, 3393/LB OF 2004, DECIDED ON 24TH JULY, 2006. versus I.T.AS. NOS. 3264/LB, 3265/LB, 3392/LB, 3393/LB OF 2004, DECIDED ON 24TH JULY, 2006.

Section & 52 & RO Section RA No. 8 368 (1) / persons 94, dated 5 199 199444 The responsibility of the persons appointed by the first appellate authority under section 197922 of the Income Tax Ordinance, 1979 Was canceled Noting that the notice sent in this regard was out of time, but with the same notice, he retained the order for the next two years while the paid up capital of the company / asset was less than Rs.5 lakh and He was not liable to deduct the tax on the SCC / Company under section 50 (4) of the Income Tax Ordinance, 1979, on this score, even on the score, the validity capital of the Assisi company was less than Rs 5 million for four years. Was less than the capital. $ 5 million, the company will not be liable for tax deduction The Assisi company was mistakenly declared default for both years and the law approved by the taxation officer without prior legal jurisdiction The authority's order was vacated under section 2/86 of the Income Tax Ordinance 1979, which was canceled by the Assessing Officer for all four years, while two appeals filed by the department were dismissed. Two appeals filed by were allowed famous supreme court advocate from Shorkot lawyer