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IQBAL POULTRY FARM, FAISALABAD versus COMMISSIONER OF INCOME-TAX, FAISALABAD


Re-reviewing the Income Tax Ordinance 1979 Sections 65, 136 and 166, the High Court had to restrict itself to the question of law, expressing its opinion with regard to the scope of the High Court, in which the Tribunal also relied on the facts which favored the law. Was banned. As in the present case, this issue is clearly related to the issue by the tribunal only if the assessment made by the Income Tax Officer for the year 1977 78 has been withheld if the Tribunal has adopted the effect section. 34, This assessment, as set out under the Income Tax Act, 1922, was still invalidated the application of Section 65, Income Tax Ordinance, 1979, with the repeal and provision of section 166 of the Income Tax Ordinance. , 1979 Any other issue or question which necessarily depends on the facts being examined can be presented or considered for the purpose of answering this question as assessed by the High Court Income Tax Officer for the year 1977 78. The legal question was withheld, which was not limited to circumstances.

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