Sections 108, 122 (5A), 131 and 183 (1) (b) of the Transaction Assessment Order between the Complaints, non-payment of tax, claiming fines for the appellant / taxpayer company lawyer that the Commissioner (Appeal) ) Has made a maintenance error. An order issued by the Additional Commissioner under section 122 (5A) of the Income Tax Ordinance 2001; that the Commissioner did not consider the fact that the provisions of section 108 of the Income Tax Ordinance 2001 did not apply to the case of the appellant. The sister's concern was that 90 percent of the loan taken by the appellant was used. That the Commissioner (Appeals) did not consider the facts which the appellant had requested to be kept in the process of recovery until the decision of the Commissioner Appeal Zone and that Section 183 (1) (b) of the Income Tax Ordinance 2001 Demand created under Deleted validity appellant himself received interest on the loan which was raised to the sister's concern, which the appellant partially dispatched against the interest payable was such interest taxable as appellant section 122. (5A) failed to waive the tax liability incurred by the order sanctioned. ) The imposition of penalties under section 183 (1) (b) of the Income Tax Ordinance, 2001, was in accordance with the law and did not result in any deficiency in guaranteeing any interference, The confirmation was made that the Assessing Officer's action was undisputed. Under the Income Tax Act and below, the orders of both officers were on a factual and legal basis. After the default was established, the order under section 183 (1) (b) of the Income Tax Ordinance 2001 was also in accordance with the law. Both officers down
