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GHAUSIA METAL CLOSURES, FAISALABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Income Tax Ordinance 1979 Sections 100, 102, 13 (1) (A), 50 (4) and 50 (5) Assessments and Refunds on Appeals, etc. Reviewed by the First Appellate Authority by the Assessment Edition Appellate Tribunal. An appeal for a separation appeal was not authorized and was found to be filed without legal authority. The High Court Complainant's reference was allegedly deducted under Section 102 of the Income Tax Ordinance 1979 and the compensation under the Income Tax Ordinance. It was claimed that he was included by the First Appellate Authority. T In fact, when the increase was rejected, but it was only by a separate assessment was but could not be processed due to re-evaluation. The Department's reference to the High Court was absolutely correct that section 100 of the Income Tax Ordinance 1979 is particularly exempt. Section 102 (4) of the Income Tax Ordinance 1979 was not considered to be the reason for any refund as a result. As a result of the separation of a review, it was observed by the Ombudsman that the department should have defined the legality of the complainant, rather than pending the refund request, Not even a return claim. The concern itself was that no possibility of intervention was found. Accordingly, the complaint was dismissed by the Federal Tax Ombudsman famous supreme court advocate from Wan Radha Ram lawyer