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QASIM versus STATE

Income Tax Ordinance 1979 Sections 100, 103, 59, 59A, 62 and 63 of the Constitution of Pakistan (1973), Article 199 Income Tax Officer, the effect of the specific year in the prevention of refund vouchers was reviewed in this case which The maximum amount of money I deposited through Assisi was refunded. An amended Demand Notice was issued to the reviewer under Section 100, Income Tax Ordinance, 1979 under the provision of Review 100, Income Tax Ordinance, 1979, whereby the Demand Notice in nature was compulsory. While the provision of section 103, the Income Tax Ordinance, 1979, which gives the Income Tax Officer the option to withhold a refund voucher, is subject to certain restrictions the Income Tax Officer has the option of withholding a refund in his discretion. Was not, but was required to issue a refund voucher, along with a demand notice. Any order passed under the Income Tax Ordinance, 1979 or Sections 59, 59A, 62 and 63 resulted in an instant thought. The Income Tax Officer can only withhold such refunds on appeals, revisions, etc., if he was of the opinion that the assessee could disappear upon receipt of the return and the department would lose the income tax. However, after the Income Tax Commissioner's prior approval, the Income Tax Officer did not pass any order to record his reasons for withholding refunds despite the issuance of a demand notice, and he was not required to file a section 103 of the Ordinance. The Commissioner's prior approval was given that such prevention was not enforceable in law as the Income Tax Officer had directed Dam under writ section 100, Income Tax Ordinance 1979 best advocate from Shankiari lawyer