Subsections (i) of section 182 (1) and section 182 of the 144 Income Tax Ordinance 2001 were fined for failure to submit a taxable payable return or statements stating that they were penalized on a tax basis. Should be done Payable, while in the present case, there was no tax payable on the reviewer, the penalty imposed on the calculation of fines was one-tenth of the taxable taxable tax and the maximum was the amount of tax payable tax. 25%, the result was tax payable The second part of clause (i) came into force at the same time as the initial calculation of the penalty based on the taxpayer receiving the default tax revenue under section 114 of the Income Tax Ordinance 2001 was done. Completion of the basic components of taxable taxation is a prerequisite to penalties
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010