Under section 182 (1) and 114 of section 114 (4) of the Income Tax Ordinance 2001, the penalty for failure to file a return or statement on the date of 2009 was received by the Assisi on 6 2009 and it was admitted that Had filed a return on 9. Under section 114 (4) of the Income Tax Ordinance 2001, the notice request for admission of the Return Taxation Officer was extended to the time of the property, which was given 30 days after receipt of the notice. And in failing to comply with this notice, prior reviews / penalties / litigation, etc. were to be initiated. In return for the notice, the confession was filed on 9th 2009, which could not have been made only if there was a fine order. More than 7 days but the tax officer calculated the due days as tax deductions during the review year are higher than the 53 advance tax paid by the assessee and his return has to be refunded under section 182. Was. f In the Income Tax Ordinance, 2001, failure to submit a return or statement can be punished when a reasonable reason for not filing a return was established, which was without proper excuse for default, which led to the record of the case. Existed before. The auditors and the taxation officer himself allowed time on the basis that there was no justification for the penalty on which the first appellate authority had vacated the order of the first appellate authority without any basis and without section 182 What was the ruling by the taxation officer under? I) / Income Tax Ordinance of 2001 canceled by Appellate Tribunal 2001 \ r \ n \ r \ n
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
