Sections 182 (1), 114, 115 (4) and 153 of the failure to file a return or statement were imposed by the German working formula on the tenth part of the late tax. ? The tax filing on this application, which was filed late with a delay of 16 days, asserted that it had filed a statement under section 115 (4) of the Income Tax Ordinance 2001 and that the tax receivable was already filed under section 153 of the Income Tax. Was received at source under Tax Ordinance, 2001; and when no tax was due, there was no question of imposing fines. Property tax was levied, no tax was payable with return because there was no question of imposing fines. Was, because it was not provided for in the law, the legislature emphasized that it should examine the need to enforce express provisions for the purpose that any error or weakness of any kind by the First Appellate Authority. Not taxable because there was no tax payable, order maintained by the appellate authority first The appeal was devoured by the Appellate Tribunal and the Department was removed from being free of any qualifications
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
