Section 13 (1) (c) In addition, the disclosure effect of a bank account When a bank account was not disclosed, the most logical way to treat it was to appear in the account during the relevant accounting period. The amount of the peak will have to be deposited as the amount is not known. This would mean that the absence of a peak for the increase under section 13 (1) (c) of the Income Tax Ordinance, 1979, in the case of the inclusion of the peak balance, section 13 (1) (c), of the income Tax Ordinance 1979 should be applied and if the difference between pending and closing amount was to be applied, Section 13 (i) (a) of the Income Tax Ordinance, 1979 was to be applied; the necessary sanction on record was also absent, Added because it is illegal.
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
