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MUHAMMAD SADIQ versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Sections 62, 59 (1) and 2 (43) of the Income Tax Ordinance (XLEX of 2001), Section 122A Workers \ Welfare Fund Ordinance (XXVI of 1946), Section 2 (FF) and the Office of the Federal 4 Returns / cases were excluded from the scope of the Self Assessment Scheme for non-payment of assessment workers' welfare fund related to tax ombudsman ordinance (Office of XXXV) 2000), section 2 (3) accounts, evidence etc. Payable under section 4 of the Workers Welfare Fund Ordinance was payable to the Workers Welfare Fund was refundable under Section 55 of the Income Tax Ordinance 1979. Under the Workers' Welfare Fund Ordinance, 1971, there was a requirement of the Income Tax Officer to determine the duty of the Workers with respect to which the Income Tax Ordinance was withdrawn under section 55 of 1979. At the time of review due to the receipt of tax demand under the Income Tax Ordinance, 1979, the Welfare Fund will collect the estimated total income and any unpaid balance. Taxes or penalties No penalty or fees or other charges or any amounts or amounts payable under the Income Tax Ordinance, 1979 The Central Board of Revenue made it clear that the mere non-payment of wages / welfare fund was not eligible for a case under self-assessment. Will not make Income tax ordinance under section 61 of the Income Tax Ordinance, 1979, in commencement of the assessment proceedings under section 61 of 1979, was payable and executed as tax payable under section 454 of the Scheme Act, Income Tax Ordinance, 1979 ? For any reasonable reason against which no appeal was provided, the Investigation revealed that the Assessing Officer had cited the explanation presented by the complainant / reviewer in the former Part Assessment Order.

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