MIDAS COMMUNICATIONS CO., ISLAMABAD versus C.I.R., L.T.U., ISLAMABAD
Sections 221 and 2 (38A) Workers \ Welfare Fund Ordinance (XXXVI of 1971), Section 4 Error Correction, Deputy Commissioner Inland Revenue Jurisdiction Tax Officer Taxpayer Claims that Section 221 of the Income Tax Ordinance 2001 The notice was issued by the Deputy Commissioner Inland Revenue, the assessment was recorded by the Deputy Commissioner Inland Revenue and not by the Tax Officer Section 2 (38A) of the Income Tax Ordinance 2001, the Finance (Amendment) Ordinance, It was filed through 2009, which expired after four months, the National Assembly approved it, and the Deputy Commissioner Inland Revenue announced four months later. The order was not legal and was without jurisdiction, and when a law is automatically terminated, no facts were processed during the expiration. The law can begin after its expiration date, as it would be equivalent to a dead law that came into force on January 26, 2010. Previously replaced by the Finance (Amendment) Ordinance, 2009, it was again enacted as the Finance (Amendment) Ordinance, 2010 and remained effective until the notice of 2010, the same as the Deputy Commissioner of Inland Revenue. Assessment was also made by a source whose authority was not mentioned. Workers \ Welfare Fund Ordinance, 1971, Amendment of Income Tax Ordinance, 2001 through Finance Tax Amendment Ordinance, 2009, Workers \ Welfare Fund Ordinance, 1971 was not amended by Deputy Commissioner Inland Revenue. The order approved by the appellate tribunal was without jurisdiction over the Welfare Fund.
