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I.T.A. NO.620/KB OF 2003, DECIDED ON 8TH APRIL, 2005. versus I.T.A. NO.620/KB OF 2003, DECIDED ON 8TH APRIL, 2005.

Sections 87 and 53 of the Finance Act, (XXII of 1997), pre-tax assessment for failure to pay advance tax Assessment Year 1998 99 Additional tax imposed on the basis that the latest full assessment estimates before the year 15, 1997, 1994 95th 30 5 1997 The Assisi claimed that the amended provision in section 573 of the Income Tax Ordinance, 1979 was applied from 1st July 1997 and it would be applied in the assessment year 1998 99 when the Assessing Officer issued the Income Tax Ordinance. The old section 353 of 1979 was applied. In the treatment of accuracy, un-amended section 573 of the Income Tax Ordinance 1979 applies, while in the case of review, the amended provision of sections 57 (a), 53 (b) and 53 (c) of the Income Tax Ordinance 1979 Applicable to failing payment of advance tax was applicable the case was a fit, but the amended section of the Income Tax Ordinance, 1979, as amended by the Finance Act, 1997, as amended. The constitutional law that was made was prominent and it provided a different attitude to the reviewer than a company or a registered firm and for companies. I do feel a different schedule and receive additional tax under alternative provisions registered firms will have an accurate and decisive point. Under the old provisions, no interference was guaranteed. The Assigning Officer was instructed to pass a new order in accordance with section 573 of the Income Tax Ordinance 1979, as amended. registration advocate from Abbaspur lawyer