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COMMISSIONER OF INCOME-TAX versus KOHINOOR SUGAR MILLS LTD.

In reference to the Income Tax Ordinance 1979 Section 136 Income Tax Appellate Tribunal Rules 1981, rr 11 and 15, the High Court Appellate Tribunal did not comply with the valid rules of the Income Tax Appellate Tribunal Rules 1991. In the Income-tax Appellate Tribunal Rules, 1981, a memorandum of appeal has been arranged under the memorandum where it was not filed in the specified manner. Sub-clause (3) of R-15 also deals with the situation where an appellant has lived. Provided an opportunity to resolve the deficiency and remedy the deficiency, either failing to represent at the time set forth in sub-rule (1) or failing to comply with the provisions of this subsection rule, the Income Tax Appellate Tribunal Was not justified in rejecting the Department's appeal without dismissing the opportunity to meet this shortage if the appeals filed in the present case are considered to be heard before the Tribunal and resolved accordingly. Law registration advocate from Multan lawyer