versus
Sections 161, 166, 120 (1) (B), 122, 153, 155 and 205 Income Tax Ordinance, (XXXX of 1979), Section 52 Failure to pay tax deducted or deducted In the default assessment Finalized, later, the order was approved under section 161/205 of the Income Tax Ordinance 2001, which dealt with the assessment by default and the additional tax on non-compliance of the Income Tax Ordinance 2001 Was imposed. , The furniture and vehicles etc did not withhold the tax, the company asserting that the fixed assets were purchased from his sister's concern and the tax was not properly deducted, as the Income Tax Ordinance 2001 The provisions of 153 were not attracted to the transaction. Instead of making an order under section 122 of the Income Tax Ordinance 2001, the fixed assets were assessed by this tax officer under section 161/205 of the Income Tax Ordinance 2001 against the provisions of section 122 of the Income Tax Ordinance 2001. The right to amend an order was invalid in breach and a restraining order was required to be declared invalid under section 122 (1) of the Income Tax Ordinance 2001. 26 6 2006 was adopted and the SC was declared as a taxpayer by default on 10 1 2007, which was against the law order, the first appellate authority considering the facts and legal position, the appellate tribunal Held that the First Appellate Authority had the appraisal order properly dismissed and the appeal of the Department not to interfere with the order of the First Appellate Authority was dismissed.
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