I.T.AS. NOS. 1734/KB AND 1735/KB OF 2001, DECIDED ON 28TH AUGUST, 2002. versus I.T.AS. NOS. 1734/KB AND 1735/KB OF 2001, DECIDED ON 28TH AUGUST, 2002.
Appeal of Documented Evidence in the Income Tax Ordinance 1979 Section 131 (4) Procedure Appeal Authorities first recognized evidence that had not been submitted to the Tile Assessing Officer and on which section 131 (4) of the Income Tax Ordinance 1979 Entry was banned under the provisions of Section 131 (4) of the Income Tax Ordinance 1979 required valid conditions because the restrictions prevented the first appellate authority from admitting any evidence, except under special circumstances which was not present in the present case nor did the appellant / reviewer. The one that was prevented to a great extent. There is no reason to offer any evidence, nor did the First Appellate Authority mention such incidents in its order, but after that, the First Appellate Authority ignored the Assessing Officer's written response / comments altogether and even That he was not even allowed to attend. Representing the department's case during the appeal hearing is a judicial or arbitral proceeding and is widely applicable when the appeal of the SC against the department is heard by the AAC or the Commissioner Income Tax (appeal). Because the Appellate Tribunal was a party to the case. The author of the assessment order, the appellate officer's written instructions / instructions to inspect the First Appellate Authority, and the Assessing Officer should provide the appropriate opportunity to hear and represent the department's case and then hear from both sides In doing so, pass the deciding order as required by law
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