Case Laws / Head Notes / Paras
---Contribution under Workers' Welfare Fund Ordinance, 1971 paid by respondent corporation voluntarily and its reflection in assessment order by Assessing Officer---Assessment order challenged in appeal by respondent without claiming exemption from payment of such contribution---Rectification application by respondent claiming exemption by alleging such contribution made due to an inadvertent and bona fide mistake---Order of Assessing Officer dismissing such application upheld upto High Court---Validity---Under S. 156 of Income Tax Ordinance, 1979, Revenue had power to correct a mistake in tax calculation resulting in a short levy after terming such mistake to be apparent on face of record---When a mistake resulting in a short levy could be termed as one apparent on face of record and rect...
Case Law Access
You are viewing a limited preview. Log in to read the complete case details and download copies.
