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Sections 80D, 12 (19), 15 and 62 of the Income Tax Ordinance (XLX of 2001), Section 239 Minimum tax on the income of some persons is estimated for the year 2001 02 lease rent income taxation. The officer was taxed under Section 80D of the Income Tax Ordinance. , Excluding tax revenue under section 80D of the 1979 Income Tax Ordinance, was no longer available in Sections 239 (1) and 239 (2) of the 1979 Income Tax Ordinance, 2001, to include any income in the gross income Income tax ordinance was required to be taxed in any head appointed under section 15 of the Income Tax Ordinance 1979, while Section 80D of the Income Tax Ordinance 1979 provided for a special understanding which was calculated on total income and excluded from receiving tax on taxation. Was. Under Section 80D of the Income Tax Ordinance, 1979, after July 1, 2002, the law was not justified in saying that the taxation officer had issued an order without facing any issue and issued a decree on these matters. Despite the past history of the law, the legal position was changed by the issuance of the Income Tax Ordinance 2001 and the previous year's decision could not be made the basis of the revised year. The appellate authority was vacated to the extent of taxation under section 80D of the Income Tax Ordinance, 1979 and the order passed by the taxation officer was allowed to be filed by the judge on the matter while the rest. Appeals filed on grounds were dismissed. Not approved by Assisi

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