KARACHI PORT TRUST, KARACHI versus COMMISSIONER INLAND REVENUE, KARACHI
Section 147 (6) of the Income Tax Ordinance 2001 estimates the NL advance tax filed by the taxpayer's taxpayer's authority to reject such an estimate for invalid scoping conditions for filing an estimate. It was held that the tax payable by him could be less than the amount paid under section (1), once such two conditions have been fulfilled then section 147 of the Income Tax Ordinance 2001 ( 6) I had no contacts. That an estimate cannot be filed under which section 147 (6) of the Income Tax Ordinance 2001 was not payable and it was stated that the tax would be payable on the basis of the filed estimate, and if no tax was payable. If this is the case then such an estimate cannot be entered. Upon entering such an estimate of right or wrong, there was no provision for the taxation officer to authorize the taxation officer to continue paying the tax in accordance with the provisions of section 147 (1). After submitting the estimate, the taxation officer will have the option only to make a default surcharge under section 205 (IB) of the ordinance after completing the assessment, if such default surcharge is payable on the basis of assessment. Supply 147 ()) In the ordinance, the taxation officer was given the option not to collect advance tax as required by the Assessment Order. Taxes are taxed, but such provisions did not give them the authority and authority to pass any order for the recovery of such tax principles.
Related judgments — Karachi High Court Sindh, 2011
