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M/S. NOVITAS INTERNATIONAL versus INCOME TAX OFFICER (FILMS CIRCLE) AND OTHERS

Article 59 Self-Assessment Scheme (85 1984 85 85), Paras, & Constitution Constitution of Pakistan (Article 3 1973), Article con 199 con Assissee's failure to provide documentation in a fixed period of one month, Even if it was prevented by circumstances beyond that. The income tax officer, more than the aforementioned period for delaying submission or filing of documents on a proper basis, will be fully deprived of the benefit of the scheme and, even if he did not do so, was at his discretion. Exclusion of the Issue Case from the benefit of the Scheme If it has been entitled to it under the other provisions of the Scheme, then the discretionary authority has to be exercised properly and if it is shown that such The power of either was used arbitrarily. Or not used at all, the constitutional jurisdiction will always be available to rectify the failure or failure to exercise such legal powers. ask a advocate free from Killa Abdullah lawyer