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COMMISSIONER OF INCOME-TAX, ZONE-B, LAHORE versus AL-MUSLIM ICE FACTORY, LAHORE

Income Tax Ordinance 1979 Section 136 (1) Referring to the High Court Income Tax Appellate Tribunal Rules 1981, R11 and 15 Appellate Tribunal dismissed the Assissee's appeal on the ground that a certified copy of the unknown order was not filed with the memo. In the Income Tax Appellate Tribunal Rules of Appeal provided under R11 of the Income Tax Appellate Tribunal Rules 1981, it has been ratified in 1981 where the memorandum of appeal in the said rules was not filed, under the Registrar or R7 The authorized officer may return the appellant in the same manner so that he may be compliant with the provisions of the Rules at the present time as he may amend subsection (3) of R 15, making the result clear if the appeal memorandum is fixed. Did not defile the period or the appellant did not comply with the provisions of sub-rule (1) to the Registrar for such orders as the Tribunal The memorandum was to be presented before it as it deemed appropriate or the trial would be placed before the Bench as the procedure provided a wide range of procedures for resolving the issues in question, appeal without having to resort to such procedure. Exclusion was against the cause of justice. Only the contentious conduct of the appellant can be countered and in the present case the opportunity to submit a certified copy of the inappropriate order was not provided after witnessing the detailed procedure in the Rules Revenue. While doing so, the Tribunal moved to dismiss this appeal when it was decided for arguments that the dismissal for such a technicality could not be maintained in accordance with the law, not the alleged interest by the Revenue. because top advocates from Jaranwala lawyer