REFERENCE APPLICATION NO. 254/LB OF 2002, DECIDED ON 22ND JULY, 2002. versus REFERENCE APPLICATION NO. 254/LB OF 2002, DECIDED ON 22ND JULY, 2002.
The reference to the Income Tax Ordinance 1979 Sections 136, 134 (2) (5) and 155 of the High Court Appellate Tribunal dismissed the appeal only on technical grounds that the appeal memo was signed by the Assesseeing Officer on behalf of another person. ? And without giving the opportunity to meet the deficiency, the Heading Appeal Memo was signed by the Assessing Officer and even the name and designation of the person who filed the appeal on behalf of the Assessing Officer. Option was used. It was noted that the documents included with the appeal were not legally certified under the rules but it was also confirmed by these persons that the appeals were dismissed on technical grounds only because such The error was not merely a technical objection / error / The remedies that can be treated under section 156 of section 134 (2) of the Income Tax Ordinance, 1979, provided with section 134 (5) of the Income Tax Ordinance, 1979 provided Was that the appeal from the department can only be filed by the Assessing Officer and no one else, when the law requires something to be done in a particular way, Well done or not at all. Appellate Tribunal dismisses application for law malpractice and forfeiture of any merits of reference
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