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RAVI FLOUR MILLS versus INCOME-TAX APPELLATE TRIBUNAL OF PAKISTAN, LAHORE BENCH, LAHORE


Income Tax Ordinance 1979 Sections 134 and 66 of the Constitution of Pakistan (1973), Article 199 Evaluation Year 1988 89 Section 134 of the Income Tax Ordinance, amended by the Finance Act 1994, appealed against any order under section 66A of the Income Tax Ordinance; The Tribunal dismissed 1979 by disqualifying the question as to whether such appeal was enforceable and whether the amendments made under Section 134 of the Finance Act 1994 would be dealt with with disappointment. Had agreed before the Tribunal that the appeal would be based on merit. The petition was granted in view of the joint plea of the parties to the proceedings in the technical matters and the High Court fixed the Tribunal's direction with the direction that the appeal for assessment year 1988 89 be considered pending before the Tribunal. Will Even on the best of laws

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