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COMMISSIONER OF INCOME-TAX versus MUHAMMAD TARIQ JAVED

Income Tax Appellate Tribunal Rules R 11 Civil Procedure Code (V 1908), O XLI, R 1 The appeal was dismissed by the appellate tribunal on the ground that the certified copy of the appellate tribunal was not attached to the memorandum of appeal. Under Rule 11 (3) of the Income Tax Appellate Tribunal Rules 1981, the Tribunal may accept a memorandum of appeal that was not accompanied by all or any of the documents mentioned in R 11. The Office had not raised any objection at the time of receiving the appeal and thereafter the appellant was entitled to exercise discretion by the Tribunal under R11 (3) of the Income Tax Appellate Tribunal Rules 1991. Considering the terms of the Code of Conduct, O XLI, R 1 and the appeal cannot be made due to the fact that it did not have a certified copy of the unwanted decision passed by the first appellate authority. Absence of the Tribunal Office staff creates a situation of accuracy or otherwise a certified copy of the document may be included and, if the instruction is not complied with, the Tribunal may arbitrarily accept it. Even if not with all or any of the documents, there is no justification for stopping the verification of the appeal. y The Tribunal Office did not show any reason why the Tribunal did not exercise discretion in favor of the Appellant Rule 11 of the Income Tax Appellate Tribunal Rules 1981, as it had no association with the independent status o XLI, R 1. Not connected. In the rules of civil code and state revenue collection, the dispute cannot be allowed to be validly determined and for any reason before the court for its decision online advocate from Sakardu lawyer