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COMMISSIONER OF INCOME-TAX, CENTRAL ZONE, LAHORE versus QURESHI CHEMICALS STORE, LAHORE


The reference to the Income Tax Ordinance 1979 Section 136 High Court's question is whether this Tribunal justified the disregard of the view that the non-compliant compliance of the notice by the assessee under section 56 (Article 154 of the Ordinance) 6) and attracts the provisions of section 5 (5). To prevent it from challenging the jurisdiction of the officer or the authenticity of the notice, the High Court rejected the matter on the ground that the matter was not created by the Tribunal order, therefore, it should not have been referred.

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