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M. A. NASEER versus MEMBER (JUDICIAL INCOME-TAX), CENTRAL BOARD OF REVENUE, ISLAMABAD

Member (Judicial Income Tax), Central Board of Revenue, for correction of application errors under Section 156 and 136 Constitution of Pakistan (1973), Article 199 Constitutional Request Error, Section 156, Income Tax Ordinance, 1979 In a revision petition, the SC / applicant challenged the dismissal in the constitutional petition on the ground that this order is not a speaking order because there is no cause for dismissal and no opportunity for a hearing was provided, The department argued that there was no constitutional request. It is advisable that the applicant / reviewer was required to file an order under section 136 of the Income Tax Ordinance 1979 or alternatively they could file an appeal under Section 129 of the Income Tax Ordinance 1979 and since the member The approved order (Judicial Income Tax) was retained, there was no need to provide an opportunity to hear the correct opportunity, Section 156 of the Income Tax Ordinance 1979 did not require that if this assessment were to be retained, it would have to be placed on the authority. There was no obligation to hear the SC / applicant be given an opportunity to be heard. The department which should have filed a reference under section 136 of the Income Tax Ordinance 1979 or could have filed an appeal under Section 129 of the Income Tax Ordinance 1979, had no power because only 136 against the order under section 1335 Reference can be filed under 5 and an appeal can be filed under 5. If the unclean order was passed by the Member (Judicial Income Tax) through the Diagnostic Officer Order passed under Section 156 of the Income Tax Ordinance, 1979, the matter was remanded by the High Court on remand. criminal advocate from Takhtbai lawyer