PAN ASIA FOOD PRODUCTS (PVT.) LTD., HATTAR versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Sections 80DD, 50 (5) and 103 Income Tax Ordinance (XLEX of 2001), Section 170 (4) of the Office of Federal Tax Ombudsman Ordinance (XNXV 2000), Section 2 (3) Refunded Subs. Refund of holding withholding appellate effect The minimum tax tax submitted under section 50 (5) of the Income Tax Ordinance, 1979, was considered to be the least tax under section 80DD of the ordinance and was excluded on appeal. The complaint was filed with the department against the issue of refund as well as the refund request as it filed the appeal and the complainant filed the writ petition which was adjourned. Was in OU and the request for a refund was premature, the Commissioner in charge of the affirmation was responsible for filing a reference by the department under Section 124A despite the matter. Income Tax Ordinance 2001 Reasons submitted by the department were not available The departmental appeal was dismissed and the writ petition was withdrawn. Refund is subject to defaulter The Federal Tax Ombudsman recommends that the corresponding year's return be issued with compensation.
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