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I.T.AS. NOS.3324/LB, 3325/LB OF 2004, 5311 AND 5312 OF 2005, DECIDED ON 3RD MARCH, 2007. versus I.T.AS. NOS.3324/LB, 3325/LB OF 2004, 5311 AND 5312 OF 2005, DECIDED ON 3RD MARCH, 2007.

Implementation of fines was issued on 19-6 2000 after the notice of hearing under section 116, 58 (1) and section 116 of the Income Tax Ordinance, 1979, and disclosed if the penalty proceedings were to some extent based. Upon notice, Section 30 of the Income Tax Ordinance 1979 could not be imposed later than 30000 provided for in 1996 and the imposition of a fine on 30 6 2004 was beyond the legal jurisdiction. The first Appellate Authority affirmed that No notice under section 58 (1) Income Tax Ordinance, 1979 was issued during the re-review proceedings and Section 11 of the Penal Income Tax Ordinance 1979 6 was imposed on a notice basis when the original was affected by the 30 at the time of diagnosis. 6 2002 The first appellate authority correctly dismissed the order of punishment which was upheld by the appellate tribunal and the departmental appeals were dismissed. lawer from fb area from Pind Dadan Khan lawyer