LONE COLD STORAGE, LAHORE versus REVENUE OFFICERS, LAHORE ELECTRIC POWER CO.
Sections 147, 159, 168 and 235 demand interim advance tax under section 235 of the Income Tax Rules, 2001, R40 Constitution of Pakistan (1973), Article 199 Constitutional Application Income Tax Ordinance 2001, after which payment is made in the same tax year. Advance tax under section 147 during the currency of its conversion is not an interim advance tax, not an independent tax, but a separate one to receive the advance tax assessed by the taxpayer under section 145 of the ordinance payment under section 235 of the ordinance. The recovery point will be adjusted under the section. 147 Read with section 168 thereof, thus, the total amount of advance tax under section 147 for the same tax year word transitions used in section 235 of the Ordinance cannot be more than the estimated amount, which means a There will be a process of change from state to state. The taxpayer exchanges the advance payment due in advance of the tax year's currency, on the request in writing under section 159 (1) of the Additional Advance Tax, Ordinance, the full payment of the advance by the taxpayer Can issue a low rate certificate (ie 0% rate or nil rate certificate). After the issuance of such certificate of tax, the liability of Section 235 of the Ordinance will remain intact, but the tax rate will be reduced which prompted the High Court to refer the petitioner to the Commissioner, which is section 147. After confirming the full payment of advance tax under the Ordinance, it will issue certificate at no rate, otherwise
Related judgments — Lahore High Court Lahore, 2010
