COMMISSIONER OF INCOME-TAX, ZONE-A, LAHORE versus A. L. HAMIDI, LAHORE
The Income Tax Ordinance 1979 Sections 5 (1) (c) and the 136 Jurisdiction Income Tax Authorities High Court Assessment Order had to be referred to the Deputy Commissioner of Income Tax, with respect to such privileges, persons or certain classes of matters. The higher ranking of the tax administration can be used by the higher person, when such power is exercised by the superior in a person's authority, then the default order is the higher authority.
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