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MESSRS PRIME DAIRIES ICE CREAM LTD., LAHORE versus COMMISSIONER OF INCOME-TAX, COMPANIES ZONE

Income Tax Ordinance 1979 Sections 137 and 136 of Pakistan (1973), Article 185 (2) (d) (E) (E) Supreme Court Rules, 1980, O. XII, R2 Civil Procedure Code (V of 1908), Sec. 109 to 112 and direct appeal to the Supreme Court against the judgment of the High Court approved under 5 136 of the O XLV Income Tax Ordinance 1979, withholding provisions relating to the appeals from the 1979 Supreme Court, made the Income Tax Ordinance, 1979 Through which he made the reference. Under Article 137 (2), the judgment affected by the law fiction would be considered a decree of the High Court in a regular civil matter and the question of enjoying the appeal had to be resolved under such provisions of the CPC High Court. To which he made an impassioned order. Appellant's request for a case to be considered appropriate for appeal to the Supreme Court must be the basis on which such certificate was presented as O XLV, the CPC as a whole, and Specifically, it was R8, the Portable Document, which was to be treated as a memorandum of appeal on the grounds that challenged the High Court's decision and after the completion of such other clauses, The court had to move such provisions as the CPC would come and go. It is not said that it was overseen by the Supreme Court Rules, 1980 provisions. The appeals filed by the appellants were neither sustained nor entertained directly, which the Supreme Court had returned to them with observations, which, if they wished, could refer to the High Court for proceeding. In accordance with the provisions of Sections 109 to 112 and O XLV of CPC top advocates from Quetta lawyer