Oneeb Law Associates

25/12/2025

24/12/2025

Reception in the Honour of Members Pakistan Bar Council & Punjab Bar Council hosted by Ch. Qamar uz Zaman Former G.S PTBA & Rana Asif President LTBA.

20/12/2025

Attending 2nd Executive Committee Meeting 2025 of Pakistan Tax Bar Association.

10/12/2025

*According to Section: 11(1),33,34,47 of Income Tax Ordinance,2001*
It is evident that the imposition of penalty under Section 33 and default surcharge under Section 34 of the Sales Tax Act, 1990 can only be undertaken where the Officer of Inland Revenue, in exercise of powers under Section 11(1), issues a show-cause notice and passes an assessment order in circumstances where a registered person either fails to file the return within the prescribed time or, having filed the return, pays an amount which due to miscalculation is less than the tax actually payable. As neither of these statutory conditions existed in the present case, the show-cause notice and the order-in-original issued by the Officer of Inland Revenue are without lawful authority. The learned Tribunal, therefore, rightly annulled the orders passed by the Officer as well as the Commissioner (Appeals).It is evident that the imposition of penalty under Section 33 and default surcharge under Section 34 of the Sales Tax Act, 1990 can only be undertaken where the Officer of Inland Revenue, in exercise of powers under Section 11(1), issues a show-cause notice and passes an assessment order in circumstances where a registered person either fails to file the return within the prescribed time or, having filed the return, pays an amount which—due to miscalculation—is less than the tax actually payable. As neither of these statutory conditions existed in the present case, the show-cause notice and the order-in-original issued by the Officer of Inland Revenue are without lawful authority. The learned Tribunal, therefore, rightly annulled the orders passed by the Officer as well as the Commissioner (Appeals).
*2023 SLD 7078*
*2023 PLJ 4*

Regards;
Oneeb Akhtar Ansari *(LL.M)*
Advocate High Court
Former General Secretary/Vice President LTBA 2024-25

09/12/2025

Lahore Tax Bar Association (LTBA) has arranged a Seminar on “Comparison between Accounting and Tax Depreciation” on Thursday 11th December, 2025 at 02:30 PM

09/12/2025

*Invalid Assessment & Appellate Orders due to Lack of Reasoning Requirement of Speaking Orders*

The orders issued by the Commissioner (Appeals) and the Assessing Officer are hereby set aside. These Reference Applications are allowed, and the matter is remanded to the Original Authority, who shall adjudicate the case afresh through a reasoned and speaking order, addressing all issues raised by the Applicant, strictly in accordance with law, and after affording the Applicant a fair opportunity of hearing.
*2025 SLD 1319*
*(2025) 131 TAX 450*
*2024 SHC 1458*
*2025 PTD 1433*

Regards;
Oneeb Akhtar Ansari *(LL.M)*
Advocate High Court
Former General Seceratry LTBA 2024-25

07/12/2025

, and are under radar of .

07/12/2025

Lahore Tax Bar Association (LTBA) urged the Chairman Federal Board of Revenue (FBR) for Auto Updation of Capital in Balance Sheet as per declared Capital in Wealth Statement for the Tax Year 2025

03/12/2025

•The Provincial Motor Vehicles (Fourth Amendment) Ordinance 2025

( VIII OF 2025 )

02/12/2025

“I’m truly grateful to AIL for welcoming me. Specail Thanks to Mr. Nadeem Tass President AIL Global, Nasir Ghilzai General Secretary for Pakistan and my Brother Farooq Gujjar, President AIL Lahore Chapter.
Regards;
Oneeb Akhtar Ansari (LL.M)
Former Vice President LTBA
Former General Secretary LTBA
0321-4092471