Sections 182, 114 and 120 penalties and penalties for delayed filing of returns and claiming refunds were imposed as a result of non-compliance with the provisions of section 114 of the Penal Code of Income Tax Ordinance 2001. A fixed time; such a case was found in terms of the provisions of section 114 of the Income Tax Ordinance 2001, the situation which was presented under Section 182 (1) of the Income Tax Ordinance 2001, for such default Was set out in sub-section (i) of section 182. 1) In the provisions of the Income Tax Ordinance 2001, it was stipulated that a fine should be levied on a taxable tax basis, while no tax assessment was payable while the restriction on the calculation of fines was made. One-tenth of a percent was taxable and 25% of the maximum taxable payable, the basic point was taxable, consequently the second part of clause (i) came into force at the same time payable. Initial calculation of penalty based on tax. Under Section 114 of the Income Tax Ordinance 2001, the imposition of penalty for default was a pre-compulsory tax, which was a condition of checking the completion of the basic components of the tax on the penalty T. The laws of the ax should not be strictly interpreted and their language should be adhered to without interpreting it, if in the present case the law intended to impose a fine, Is not linked to a tax payable. The provisions of section 182 (1) of the Income Tax Ordinance 2001 have reinforced such an interpretation which, in the case of taxation, in the case of taxation,
