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Sections 184, 182, 122, and 39 were filed Interested income statement for penalty export income to cover income Assisi was counted on for not disclosing interest income, deducting interest income tax deductions. Had to announce with When fines were imposed on the submission of false details, the illegality of filing fines was challenged. Assisi contended that there was no incident of filing or submitting false details because of the delay in filing the return. Was not responsible for hiding or submitting the case. Was not legally valid, filing a delay could result in penalties. Under section 39 of the Income Tax Ordinance 2001, the total amount of bank interest was included in the calculation of illegal income on the basis of workback on deduction tax, which was illegal and The penalty imposed on such an unlawful order would also be the result of Germany's unlawful enforcement, which, after facing non-declaration of profits, immediately filed an income tax declaration where the source had already deducted the tax. Which did not cause any loss of income because the tax amount was already available. Tax officials are awaiting its adjustment. The taxation officer was unable to prove that appellant testers were hiding such work or submitting inaccurate details. Secondly, it was a matter of late in filing returns that had to be fined under section 182 of the Income Tax Ordinance 2001 and not for the proceedings listed in Section 184 of the Income Tax Ordinance, 2001R. tax advocates from Bannu lawyer