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SUI NORTHERN GAS PIPELINES LTD., LAHORE versus C.I.R., L.T.U., LAHORE


Additional on section 86, 52 and 156 Income Tax Ordinance (XLIX of 2001), section 239 (3) separate order under section 86 of Income Tax Ordinance, section 86 of Income Tax Ordinance, 1979, on reduction of tax and failure to pay The tax charge was a correction of the original order passed under section 52 of the 1979 Income Tax Ordinance, 1979, and passed beyond the legal limit set out under section 156 of the Income Tax Ordinance, 1979 the taxpayers claimed. Section 86 of the Tax Ordinance 1979 was demanded for supply. Under section 86 of the Income Tax Ordinance, 1979, no action was ever intended under the showcase notice or orders under the Income Tax Ordinance, 1979, to collect additional tax under section 86 of the Income Tax Ordinance 1979 ? Section 86 (1) of the Income Tax Ordinance was not imposed by the Income Tax Ordinance, 1979, which was in the nature of recovery. Nce, 1979 unambiguously stated that it had imposed the revenue tax as a result of the additional tax because there was no mechanism for independent action under the Income Tax Ordinance 1979, section 52 of the 1979 Income Tax Ordinance The notice was issued under section 52 of the Income Tax Ordinance, 1979 as well as the order under section 52/86 of the Income Tax Ordinance, 1979, since the Income Tax Ordinance, 1979 Additional tax under section 86 had to be 1979. Failure to receive and result from an order under section 52 of the Income Tax Ordinance, 1979 can be justified by whether the tax officer did not intend to charge it, or mistakenly charged it. I went free

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