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COMMISSIONER OF INCOME TAX versus ABDUL MATEEN


Section 9, 10, 62, 66A, Schedule I; Part I Para A (f), Part II Para C and Part II I Para 2B Income Tax Exemption Income Tax imposed by the Registered Firm Super Tax Partner, Assessment Officer The assessment has been finalized under Section 62 of the Ordinance 1979, and the assessee addition has claimed a waiver. The Commissioner Income Tax commenced proceedings under Section 66A of the Income Tax Ordinance 1979, because in his opinion It is estimated that they were not eligible for exemption under paragraph (F) under paragraph A of Schedule I to Part 1 of the Income Tax Ordinance 1979. This did not apply to reviewers of Part I (P) of the First Schedule to Income Tax Ordinance 1979, because the parties to which they were partners were subject to the Paragraph of Part II of the Schedule I to the Schedule VII. I did not come. The Income Tax Ordinance, 1979, will apply to all persons charged with super tax, and it is not necessary for them to pay tax if the charge section fails in the scope of charge. The Income Tax Ordinance was Part II and Para 2B of the first Schedule of 1979, so, according to the provisions of Section 10 of the Ordinance, no super tax, although no compensation, was not paid by them under the first schedule of absence. Was. The Part IV clause actually reinforced the issue of the SC because it recognized the same thing with the non-provisional assessment of the Income Tax Ordinance 1979, the super tax paid under Part II of Schedule II. To do. Para 2B of Part IV of the First Schedule, the firm in which the appraising partners came, first came under the purview of Part II of the Schedule

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