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COMMISSIONER OF INCOME TAX/WEALTH TAX, FAISALABAD versus MESSRS JEHLUM FABRICS, FAISALABAD


Section 13 (1) (A), AA, 111, 136 (2) and 62 High Court Reference Negative Investment \ ash Cash Credit Section 13 (1) (AA) to Section 13 (1) (A) Convert to Income Tax Ordinance, 1979 According to the Scope Alien Cash Cash Book, the Nature Effect Department, upon checking the books of the accounts, found that the Assisi changed the data and the closing balance improved As shown on the count, moreover, section 13 (1) (A) was made under the Income Tax Ordinance, 1979, acting the same as the Commissioner Income Tax, section 13 (1) (A) of the Ordinance. The increase was reduced by And the Appellate Tribunal accepted the request for assessment, stating that the section 13 (1) (AA) ordinance did not apply, Section 13 (1) (a) of the cash book manipulation treated cash credit as The department claimed to have acted as. That the tribunal's findings were not correct was because no money was debited or deposited in the books of the accountants. That the press was available to the unqualified black tune account holder from the draft who kept the same amount from the accounting books. That the Assisi had concealed the amount and on the relevant dates the Assessing Officer owned the money and was introduced in the books and used in the business that under the accuracy of the Ordinance, under Section 13 (1) (a) The result of the increase was to be taxed under section 13 (1) (A) of the Ordinance under section 13 (1) (A) of the Income Tax Ordinance 1979 under the application of section 13 (1) (A). Concerns were found under Section 111, but no such obligation was disclosed. Section 13 (1) (a) of cash

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