ITAS NOS. 1/KB TO 11/KB, 23/KB TO 30/KB OF 1991-92, ITA NO. 1252/HQ OF 1990-91 versus ITAS NOS. 1/KB TO 11/KB, 23/KB TO 30/KB OF 1991-92, ITA NO. 1252/HQ OF 1990-91
Sections 53, 87 and 156 CBR Circular No. 4 1979 dated 23rd August 1979 Advance tax resolves additional tax error on failure to pay advance tax although on issue relating to additional taxation under section 87, Income Tax Ordinance 1979 The decision must be made. At the time of making the assessment order, however, if such an order was not given at this stage, it would be clearly considered a mistake on record and such order would later be accepted even though the provision of the Income Tax Ordinance. Can be made , 1979 By way of error correction
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