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COMMISSIONER OF INCOME TAX AND WEALTH TAX; SIALKOT ZONE, SIALKOT versus MESSRS TASADIQ HUSSAIN, FANS SPARE PARTS MAKER, GUJRAT


Failure to submit the total return returns of Sections 55, 56, 108, 134 and 136, the reduction of fines applied to the decision of the Appellate Tribunal, which obtained revenue from the manufacture and sale of spare parts. Was fined. Due to the failure to file returns under section 55 of the Income Tax Ordinance, 1979 1979 1979 the Commissioner for Income Tax (appeal) stated that the penalty amount was excessive and, on the higher side, the reduction was, 4. Directed to Rs, the Income Tax Appellate Tribunal stated on the basis that the AssisiC was a small businessman and he had returned low income for the year under consideration because he was of the impression that this year. Income tax income was not received under section 66 under Income Tax during the SC. The Tax Ordinance, 1979, filed a statement of sale and expense on a plain paper based on the absence of an Income Tax Statement. The appellate commissioner and the appellate tribunal had jurisdiction to reduce the fixed amount of fines provided under the Income Tax Ordinance, enough to support the first appeal order to reduce the amount of fines, 1979

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