HABIBULLAH COASTAL POWER (PVT.) LIMITED, QUETTA versus COMMISSIONER OF INCOME TAX, QUETTA
Section 52 The jurisdiction of the taxing officer or the assessing officer of the taxpayer where jurisdiction of the receiver or payer is assessed, where the original assessment was made on 15 9 1998, in this case the operating decision 1999 PTD. 4037, in which jurisdiction under section 52 was obtained. The Income Tax Ordinance, 1979 was the recipient's assessment officer only and the recipient's assessment was not assessed by the recipient / payer estimation officer while prior to the purposes of section 52 of the Income Tax Ordinance 1979 For, with the Assessing Officer of the jurisdiction, all original orders dated 15th 1998 were repealed by Section 52 of the Income Tax Ordinance, 1979, amended by the Finance Act, 1999, which was only 1 7 Effective since 1999, the amendment was in the form of an explanation. Section 52 of the Income Tax Ordinance 1979, which was noted by the High Court in a case reported as 2001 PTD 570, contrary to the majority of the two, it was held that the Income Tax Ordinance, Section 1979 After the amendment of the Finance Act, 1999, for the purposes of 52, the scope of a person to deal with an Assisi by default is that it shall not be with the recipient's assigning officer but with the recipient. The amendment of Article 52 of the Income Tax Ordinance 1979 was inherently natural, but it only meant that on 1 7 1999 (the date on which the Income Tax Ordinance 1979, was amended by the Finance Act, 1999). If there were appraisals, section 52 of the Income Tax Ordinance, 1979, the Finance Act, was not compiled for years before 1999, it would apply to those earlier years as well.
