C. I. T., SIALKOT versus MESSRS FAIR MOONT INDUSTRIES
Section 136 Income Tax Appellate Tribunal Rules, 1981, Rr: 10 & H Civil Procedure Code (V 1908), O XLI, R1 Income Tax Appellate Tribunal Rules Rule 11 of 1981 had independent status, which had no alliance with O1X, OX of the Civil Procedure Code 1901; in the matter of taxation, the dispute could not be decided in a factory. In the present case, the dismissal of the appeal by the tribunal by the Tribunal High Court was rejected because the appeal memo had argued on grounds that it was in violation of the Income Tax Appellate Tribunal Rules 1981. The court allowed the appeal and set aside the unclean decision of the tribunal and directed that the appeal be considered pending and that the law be heard and heard on merit.
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