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AL-HAJ GHULAM MUHAMMAD & SONS versus CENTRAL BOARD OF REVENUE THROUGH CHAIRMAN GOVERNMENT OF PAKISTAN, ISLAMABAD

Sections 59, 62, 80d [as contained in the Finance Act (XII of 1991) and the Second Schedule, Part IV, CL (32d) [as inserted by CBR Notification Section RO 773 (I) / 2000 Has been omitted on 31st, 31st 2000 and through the Finance Ordinance (XXV of 2001) (CBR Circular No. 21, 2000 dated 11-9 2000) Self Assessment Scheme 2000 2001 Constitution of Pakistan (1973), Arts 25 and 1991 Constitution Product Dealership for sale by business applicants, individual and unregistered firm self-assessment scheme, received by applicants engaged in business whose evaluation was issued by Circular No. 21 of the year 2000, 2001 Gone , Dated 11 9 2000 CBR, 24 10 2000 defined. Income Tax Ordinance, 1979 Review shall be applicable to all types of matters for the year 2000 2001 whether or not covered under the Self Assessment Scheme, if the applicants are not eligible under Part IV (32D). The benefit of the scheme should be denied. Ardina's Second Schedule Nce, 1979 Applicants Accuse Such Discrimination Discrimination Regardless of the nature of the source income, such CL (32D) excludes the provisions of section 80D of the Income Tax Ordinance 1979 So that different types of qualifiers can be reviewed. Scheme Petitioners declare losses rather than declare higher incomes and pay higher taxes, therefore, they were required to file regular returns - there will be no discrimination for applicants Second fulfilling the conditions laid down Failure to do so, Clause (32D) of the Second Schedule Part IV, Income Tax Ordinance, 1979 was a ride for each review, which declared a loss in the corresponding year inheritance advocates near Fizagat lawyer