Sections 53, 54, 55, 159, 170 and 131 of the Constitution of Pakistan, Article 247, appeal to the Tribunal, the exception to the claim of tax and refund, which received income as an importer and seller, And he did not claim that since he had earned income from a non-taxable area, no filing of returns was required. Assisi demanded tax return at the import stage. Commissioner Income Tax (Appeals) Rejects Claim of Return Claim by Tax Officer Validity Assisi placed at Import Stage It demanded a tax return, which requested its return from 2007 to 2000 for the return of assessment years from 1999 to 2000 to 2002 2003, yet the Assisi submitted an income tax statement for any of the above years. Did not There is a new plea that since his income was exempt in accordance with Article 247 of the Constitution, he was not required to file any return of income, even if the return was filed. No assessment can be made, either voluntarily or on the department's notice for filing returns, after the prescribed period, which was years from the end of the financial year, where the income was previously assessed in any action or in any In the absence of an evaluation order, he could not do so. Establish that income was received from a taxable area, from a taxable area, in the present case, the 5-year period had already expired, as during the delimitation period, neither the income return file And no action was taken to diagnose it. T
