INTERNATIONAL CIGARETTE INDUSTRIES (PVT.) LTD., MARDAN versus ASSISTANT COMMISSIONER (AUDIT-VI) INLAND REVENUE, PESHAWAR
Sections 36, 7, 8 (1) (CA), 8 (1) (D), 11 and 73 have not been levied on tax collection, nor have the taxes been taxed or incorrectly returned. Is. Despite the passage of 179 days, the law required that the order be actually approved within 120 days of the issuance of the showcase notice or within the extension period as the commissioner was required to record 60 days for further writing. No proper reasons were recorded for the cause. For extension of time by the Commissioner, while further extension has already been approved for this purpose after the expiry of 120 days, the limitation period may be extended but the extension permit shall be extended to the Commissioner. The proper reason for this should be recorded. Prior to the expiration of the limit set forth in Section 36 (3) of the Sales Tax Act, 1990, no reasonable cause was recorded by the competent authority about Extensio. The notice and order appearing by the appellate tribunal were originally vacated
