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I.T.AS. NOS. 804/IB AND 805/IB OF 2006, DECIDED ON 22ND FEBRUARY, 2007. versus I.T.AS. NOS. 804/IB AND 805/IB OF 2006, DECIDED ON 22ND FEBRUARY, 2007.


Sections 52, 86, 143B, 59A, 108 and 144C, which are engaged in the supply business, filed a statement under 5 143B of the Income Tax Ordinance, 1979, liable for tax deduction or failure to pay. No seller information was requested, information about the seller that was purchased was reworked (from supply, quantity) and an additional tax @ 5% plus income tax deduction. No verification column exists in the statement filed under Section 143B. The Statement of Income Tax Ordinance, 1979, which can disclose SCC purchase statistics, was different from the profit and loss account of the Trading Announcement of Purchase was not the default of this assessment section, which is covered under the provisions of Section 80C. had gone. The Income Tax Ordinance, 1979, did not require further information to be entered by the taxpayers. If the Assisi had not cooperated, there would have been a free inquiry to ascertain the correct quantity of purchases that would attract relevant provisions of the law. From the imposition of the tax, it can be inferred that the department moved the assumption of default under section 52/86 of the Income Tax Ordinance 1979. Failure to file information under section 144C of the Income Tax Ordinance 1979, was fined under Section 108 of the Income Tax Ordinance 1979 and did not demand the provision of section 52/86 of the Income Tax Ordinance, 1979 mental proceedings were not legally valid by appellate tribunal.

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