Sections 21 (g), 120 and 122 (5) of the Sales Tax Act (VII of 1990), Sections 33 and 34 are not allowed Fines or refund of fines were filed declaring a loss which was an assessment order. Re-evaluation of net income on finalization was finalized. It was granted by the First Appellate Authority on the issue of determining the assessment / assessment damages under section 21 (g) of the Income Tax Ordinance, 2001, the department claimed that the fine was levied on the sales tax charged. Was also in nature. And was fully covered by section 21 (g) of the Income Tax Ordinance 2001. And deleting it was against the law. The Assisi contends that the Sales Tax Act 1990 provided an additional tax charge under Section 34 of the Sales Tax Act 1990, whereas the name of such action was the default surcharge. Section 33 of the Sales Tax Act 1990 covers the situation where a penalty or penalty was to be imposed. Had it been the intention of the Legislature, the surcharge prescribed under section 33 of the Self-Tax Act 1990 would have been included rather than taken separately and to be made under section 21 (g) of the First Appellate Authority. Is sufficiently justified to eliminate the absence of vol. Clause 21 (g) of the Income Tax Ordinance, 2001, was interpreted as a penalty / penalty term but was independently classified under the Sales Tax Act, Section 34 of the Self Tax Act, 1990. That was, 1990, while Section 33 of the Sales Tax Act 1990 where the penalty would be imposed for dealing with the situation, the Appellate Tribunal dismissed the appellate tribunal as having vacated any competence.
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
