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I.T.AS. NOS. 1596/LB TO 1598/LB OF 1986-87 versus I.T.AS. NOS. 1596/LB TO 1598/LB OF 1986-87


After reviewing Sections 143 and 108, details of the contract were shown and failed to do so even after providing the information suggested under R202, Income Tax Rules 1982, fined by the ITO under Section 108. To do so, the income tax ordinance in question remained a valid fine. Implemented under Section 108 of the Ordinance, which was a deterrent clause and expressly authorized the relevant ITO to impose fines on anyone who failed to produce the statements made under Section 143 Was, among other things, justified.

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