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CROWN LIGHTING (PVT.) LTD., PESHAWAR versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Sections 156, 92, 80 D & Second Schedule, CL (126C) CBR Circular No. 10 1960 Dated 19 7 1960 Office of Federal Tax Ombudsman Ordinance (XNXV 2000 of 2000), Section 2 (3) Mistake Reform, Minimum tax on business was applied for correction on the basis that the complainant was exempted from tax under CL (126C) under the Second Schedule of Income Tax Ordinance 1979, Income Tax Under Section 30D of the Ordinance 1979, he was not liable to pay the minimum tax. The Department of Income Tax Ordinance, the tax refund paid under Section 80D of 1979, claimed that the complainant / reviewer had not filed an appeal against the order and the request for correction was rejected because in the record. No error was disclosed The CLL (126C) of the Second Schedule of Income Tax Ordinance 1979 was exempted from taxing the minimum tax under section 80D of the Income Tax Ordinance, 1979 which was taxed. Was illegal and the filing of an appeal could not make it legal and thus the Income T, being a clear and obvious error of law. Section 156 of the 1979 Ordinance should have been amended to exclude the tax demand rather than reject the request so that there was no mistake. The record stand held by the Department was clearly against the law and against which the Federal Tax Ombudsman amended / amended the Review Order of the Year 98 by adopting the provisions of Sections 122A and 221 of the Income Tax Commissioner. Was recommended. Tax Ordinance, 2001 so that the complainant does not receive tax under Section 80D and the tax collected is returned to him. law firms from Bhimbar lawyer