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I.T.A. NO.6185/LB OF 1995 versus I.T.A. NO.6185/LB OF 1995


Impact of Modification of Appeal Appeal Fee of Income Tax Ordinance 1979, Feasible and Not Exceptional Appellant's appeal was rejected by the First Appellate Authority for non-compliance with the provisions of Section 130, Income Tax Ordinance 1979, which included appeal fees. Was increased. The Finance Act, 1995 was 1992 93 under appeal in the relevant assessment year, amended to increase the fee through the Finance Act 1995 and there is nothing to show that it had a prior effect, presumably for appellant. Appeal fees collected through the application were to be considered. Was deemed appropriate, therefore, pending the appropriate opportunity of hearing the appeal will be considered pending before the CIT (A).

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