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INCOME TAX OFFICER versus GHULAM SHAH


Income Tax Ordinance 1979 Section 59 (1) Self Assessment Scheme (1982 83), Paragraph 2 (d) (A), 2 (D) (I) (A) of CBR Circular No. 102, August 2, August 1982. & (B), 2 (d) (ii) (A), 4 & 9 Registered Firm No Account Matters Scheme Requirements In case of persons where no account is kept with the asisi, it requires trading and profit. And filing a loss account. On the basis of estimates or estimates of receipts and expenditures where a trading account cannot be created, only those registered firms who have submitted required statements as to the nature of their business if such registered firms are not retained. Then they will no longer meet the conditions provided in paragraphs 2 (d) (i) (A) and 2 (d) (ii) (A) of the Scheme, and thus the returns filed by them under Will not be eligible for diagnosis. Diagnostic scheme

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