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EXCEL LABORATORIES versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Section 62/132, 138 and 13 (l) (a) Establishment of Office of Federal Tax Ombudsman Ordinance (2000 v 2000), Sections 9 and 2 (3) (i) (a) Review the preparation of accounts, evidence etc. Keep separate In connection with the absence of salaries, the Commissioner initiates proceedings beyond the specific direction of the Commissioner Income Tax (Appeals) where the matter was remanded with specific directions or the relevant officer for the decision on a particular issue should proceed to the four corners. Had to be restricted inside. Any attempt to disregard, cross, cross, or reduce the instruction would be unlawful and the officer examining beyond its jurisdiction had to comply with the instructions and if any particular issue was reviewed in that direction If so, they cannot work against them. The officer concerned had to restrict the proceedings to this issue and he could not reopen the issue. Under Section 138 of the Income Tax Ordinance, 1979, the Seasoning Order failed to notice that the Assessing Officer did not follow the directions of the Commissioner of Income Tax Commissioner (Appeal), passing the diagnostic order after remand. In the remand order passed under Section 132 of the Income Tax Ordinance, 1979, the Federal Tax Ombudsman recommended that the remanding officer be remanded to the Issuing Officer under section 132 of the Commissioner of Income Tax (Appeals). Per the instructions in the order. Income, Tax Ordinance, 1979 After the appraisal officer provides the complainant with the appropriate opportunity, the petitioner will demand the hearing and adjudication of the case in the aforesaid observation and present the evidence and it will be heard within 30 days. ? attorney vs advocate vs counsel from Wazirabad lawyer