BROTHERS ENTERPRISES, KARACHI versus ADDITIONAL COMMISSIONER, RANGE-B, ZONE-II, RTO-II, KARACHI
Sections 111 (1) (d) and 122 (5A) of FBR Circular No. 7 of 1 7 In 2011, an additional taxpayer asserted that the taxpayer asserted that section 111 (1) of the Income Tax Ordinance 2001 ( d) The provisions of the Income Tax Ordinance 2001 were not subject to action under section 122 (5A) of the Income Tax Ordinance 2001 relating to the filing of false income details. Under Section 111 (1) (d) of the Income Tax Ordinance 2001, total income increased without any legal jurisdiction because it was also done because of alleged suppressed or unimportant purchases. Under the provisions of Sections 111 (1) (d) (i) and (ii) of the Income Tax Ordinance 2001, no purchase was made for the suppressed or under-purchased. Under section 111 (1) (d) of the Income Tax Ordinance 2001, the production is suppressed by the amount receivable for any item or tax of sale, receipts or sales. And that was not dealt with by pressurized purchases. In addition, under section 111 (1) (d) (i) and (ii) of the Income Tax Ordinance 2001, section 111 (1) (d) of the invalidity of the Income Tax Ordinance was also repealed. ? Relationship of 2001 read with Sections (5) and (8) of Income Tax Ordinance 2001 read with Sections (5) and (8) of Income Tax Ordinance under Section 12 of Section 122 (1) of Income Tax Ordinance 2001 It was The Board of Revenue itself made it clear that by adding section 111 (1) (d) of the Income Tax Ordinance 2001, through the Finance Act, 2011, any taxable and taxable item of taxable collection and suppression Any taxable amount, whether full or partially taxable, was considered to be "hidden income", while section 122 (5A) of the Income Tax Ordinance 2001 dealt with orders that were found to be false and fraudulent in the interest of the tax but not hidden.
