Sections 205, 221 and 124 Definition of Determination Date for the payment of default surcharge Additional Department's theory was that the First Appellate Authority was not authorized to impose additional tax / default surcharge from the date of issuance of the correct order. 96 The 2008 Income Tax Ordinance was passed under Section 221/124 of 2001 and the application of the rates in 2008 contrary to the fact that the demand resulted from the original order sanctioned on 6 2004 2004 and the surplus tax was due from the date of payment. The default surcharge was received on the demand / settlement data. In the view of the SC, the original order was approved on 6 2004 2004 which was approved under section 221 on 96 2008 and issued on 9 2008 62008. The notice can claim relief from the due date assessment. On the basis of the theory of merger, the order of 6 6, 2008, since 6 12 2004, had nothing more than to give the tax credit, nor to identify the merit on it. In the dispute, the amount of income already settled in December 2004, the merger can only be related to the reduction in the amount of income on appeal and not the additional tax due at the end of the non-payment of deferred tax liability. After paying the tax credit on the fixed amount, approved under section 221 of the Income Tax Ordinance 2001, the actual date of demand will not be payable but after the period in which the department was asked to pay the default period. Will start after it's finished. A month has been given by the department for tax filing, if, on demand note, the examiner is asked to pay the tax within a month, then relief can be given only if the department. Side
