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I.T.A. NO. 5704/LB OF 2005, DECIDED ON 21ST MARCH, 2007. versus I.T.A. NO. 5704/LB OF 2005, DECIDED ON 21ST MARCH, 2007.

Section 108 (a) (i), 55, 56 and 80 D in the imposition of income tax and tax imposed under Section 80D of the Assistive Income Tax Ordinance 1979, for failure to provide a total income and return of certain statements. Was enjoying a discount. The first appellate authority was fined for not returning but in response to a notice under section 56 of the Income Tax Ordinance 1979 where the provisions of section 108 (a) (i) of the Income Tax Ordinance 1979 were clearly enforced. Section 55 of the Income Tax Ordinance had to be punished for default, only then the tax could be payable but when no tax was imposed on it as it did not receive tax exemption. And nothing could be imposed on the inquiry as the income tax could not be fined again. ask a advocate free from Rawala Kot lawyer