Case Laws / Head Notes / Paras
(a) Assets Declaration Ordinance (III of 2019)---Ss. 3, 6 & 14--Sales Tax Act (VII of 1990), S. 11--Declaration of undisclosed assets, sales and expenditures--Tax periods, non-determination of--Effect--Proof of payment of tax not given by the registered person--Effect--Company got itself registered in sales tax on 24-12-2-18 and agreed to deposit certain amount voluntarily--Later registered person filed declaration of amnesty on 03-07-2019 under Assets Declaration Ordinance, 2019 (the Ordinance 2019)-- Assessing Officer taxed the entire undeclared sales shown in amnesty on the basis that since there was no proof of payment of tax paid by the taxpayer under the claimed amnesty, which order was confirmed by the Commissioner (Appeals)--Company (registered person) assailed both orders befo...
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