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HONG KONG CHINESE RESTAURANT, MAIN BOULEVARD GULBERG, LAHORE versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 6, LAHORE

Sections 135, 136 and 156 of the Constitution of Pakistan (1973), Article 199 Appeal by Appeal to the Review Question set by the High Court = Appeal against the original order filed instead of reviewing the change of appeal in the Constitution. Instead of filing an order for correction of order, Section 156 of the Income Tax Ordinance, 1979, the appellate tribunal denied the correction of the original order. The SC had filed an appeal under section 136 of the Income Tax Ordinance 1979. The order was actually refused to correct the order. Therefore, the appeal filed by the SCCC was banned because the appeal could be turned into a constitutional petition. The exercise of constitutional jurisdiction without any basis for turning the appeal into a constitutional petition was at its discretion with the High Court. In the present case, there was injustice or a clear error with the reviewer even if the SC had approached the High Court in recommending the question presented in the appeal, the High Court would have refused to consider the questions which were raised by them. The questions are purely the fact that the matter of total turnover made by an Assisi during a particular assessment period did not give rise to the question of law when the appellate tribunal passed the order with the help of material evidence on record. On appeal, the appeal was dismissed. tax advocates from Chashma lawyer