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T. AS. NOS. 154/LB TO 161/LB OF 1989-90, DECIDED ON 18TH MARCH, 1997 versus T. AS. NOS. 154/LB TO 161/LB OF 1989-90, DECIDED ON 18TH MARCH, 1997


Income Tax Act 1922 Section 48 Martial Law Regulation No. 1969 Income Tax Appellate Tribunal Rules 1981, RR 11 and 12 In addition to the restriction of appeal tax restrictions, 32 of the 1969 people returned their income under the Martial Law Regulation. According to the Income Tax Act, 1922, for the assessment years 1960 61 to 1968 69 or incorrect income was asked to furnish the correct amendment, the return of the Assisi was found to be a tax and revenue agreement after the usual procedure and accordingly. An assessment was made, under which the Special Circle Officer placed the burden on the sponsorship. Further reading of section 48 of the Income Tax Act, 1922, the additional tax based on its order or MLR 32 of 1932 further indicated that the payment of dues was sufficient for the years 1963 64, 1964 65, 1967 68 and 196869. Delays were paid each of these amounts were calculated to impose a fine of 5809 days and, as such, the action was blatant and illegal CIT (A) accepted the appeal of the assets. And canceled receiving additional tax revenue, felt nervous, went to appeal to the tribunal, after 14 years, the proceedings began to appear invalid. Since no fixed term was set in the Income Tax Act of 1922, the proceedings should have been commenced within a reasonable time so that a valid copy of the invalid order could be made as a copy of the Revenue ITAT Rules 1981 RR 11 and Had failed to meet the requirements of 12. Revenue was not submitted failed to reject that the funds were in the estimating years of which additional tax was imposed Revenue also filed to explain the delay of 14 years to the Department of Appeals. I was excluded

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