RELIANCE WEAVING MILLS LTD., MULTAN versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Sections 2 (34), 11, 33, 34 and 48 (1) (a) Establishment of the Office of Federal Tax Ombudsman Ordinance (2000 of the XXV), without assigning additional tax liability through the Section 9 process An additional tax deduction decision is valid from an approved refund claim. Additional taxes can be levied under Sections 33 and 35 of the Sales Tax Act 1990, only when the issuance of the showcase notice and the opportunity to hear the assessee express tax The additional tax would be met later, if the proper show was issued to the assessee before the decision was taken by the authority to demand notice for collection of additional tax as per the prescribed procedure. Enable your defense to prepare and get into it so that it was considered premature and illegal, especially when the Assessment did not agree to such a deduction.
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