MESSRS HOME SERVICE SYNDICATE (PVT.) LIMITED versus COMMISSIONER OF INCOME-TAX/WEALTH TAX, COMPANY ZONE-I, LAHORE
Income Tax Ordinance 2001 Section 239 Constitution of Pakistan (1973), Article 99 Review Request The Department's refusal to hold this revision petition on the basis that it was related to the same Income Tax Ordinance, 1979, Was implemented by a new income tax ordinance. The 2001 reviewers were of the view that the cause of action against the applicant was arising out of the order passed under the previous law and a review petition was to be filed under it and under this section 239, Income Tax Ordinance. , 2001 was also given a reference to the accuracy. Held, it would be in the fitness of the jigsaw that the Commissioner Income Tax was instructed to entertain the review petition and after hearing the applicant, he could approve such orders as the law requires.
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