COMMISSIONER OF INCOME TAX/WEALTH TAX versus MUHAMMAD NASEEM KHAN
Reference to sections 131, 133, 134 and 156 of the Tribunal Order of the High Court in which the appellant is directed to dismiss the appeal under section 134 of the Income Tax Ordinance 2001, instead of Section 134 of the Income Tax Ordinance 2001 Appeal under 131 will be dismissed. The respondents' request for order under Section 156 was directed to cancel the appeal under Section 134. The acceptance of such request and the tribunal's verdict could not improve the order of the tribunal's appeal to be dismissed, which may be examined by the next superior. The Authority Tribunal, having approved the unconstitutional order, had re-examined the matter and had formed a different opinion from its earlier order; the Tribunal could not be justified in recalling the order of appeal which was recorded. But apparently there was no error, the unknown order was beyond the scope of correction. It was not permissible to dismiss the appeal to mention the wrongful provision of the law, but rather to accept the request for reference in the circumstances as the High Court obliged to decide the appeal according to law. \ R \ n
Related judgments — Lahore High Court Lahore, 2013
