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COMMISSIONER OF INCOME-TAX, COMPANIES ZONE-I, LAHORE versus OLYMPIA-INDUSTRIES (PVT.) LTD., LAHORE


Income Tax Ordinance 1979 Section 136 (1) [As amended by the Finance Act (XXII of 1997)] Non-filing before the amendment of the Finance Act 1997 under the Income Tax Ordinance 1979 in Appeal Maintenance Reference, Section 136 (1) 1997 An appeal was filed by the Appellate Tribunal in 1997, and against this order. It was decided that there was no right of appeal when the order was not passed, therefore, the appeal under section 136 (1) [which has been amended in the Finance Act, 1997] There was no valid justification filed by the authorities against the order recorded before the introduction; no appeal has been placed before the High Court High Court that the authorities can approach the Tribunal with a prayer regarding the required questions of law. ? Delay for condolences that the Tribunal will consider in accordance with the law

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