I.T.A. NO.5796/LB OF 2005, DECIDED ON 24TH JANUARY, 2007. versus I.T.A. NO.5796/LB OF 2005, DECIDED ON 24TH JANUARY, 2007.
Sections 182, 190 (5) and 110 Income Tax Ordinance (XXXX of 1979), Circular No. 2 1969, C No 4 (3) ITP / 59 dated 21 1 1959, return or statement of section 62 and 116 CBR Failure to do so. Separating the original assessment, the Department's fine was ruled that the First Appellate Authority did not justify the termination of the penalty on the basis of excluding the original appraisal without any good reason, and the First Appellate Authority allowed the appeal. I have used my discretion illegal or misleading. Accuracy was fully justified in eliminating the First Appellate Authority fines because the basis of the fine was the Assessment Order / Outstanding Demand which was recognized by which the Appellate Authority could not maintain the sentence and had to be terminated. ? The authority was upheld and consequently the appeal of the department was dismissed without merit.
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