ADAMJEE INSURANCE COMPANY LTD. versus PAKISTAN
Sections 65 and 111 Insurance Act (IV of 193.5), Section 11 Income Tax Act (XI of 1922), Schedule I, R 6 (A) and (B) and Section 10 (7) Constitution of Pakistan (1973), Arts 185 (3) and 199 of the Court of Appeal were granted to consider the conditions under which the alternative treatment provided under the Constitution was not as effective and rapid. And since this was a case of excessive excess, the orders passed by the Assessing Officer were bound to be excluded under the constitutional jurisdiction of the High Court. Since Section 111 provides a penalty for concealing income, this section is not attracted because there is no report of concealment and the order of fines was without jurisdiction. Orders to reopen, close and finalize the past were bad because the reopening was based on a change of opinion about the legal data that was originally presented, examined, and estimated which Provided all the details, including the tax and they were / are on the record and are considered when the original
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