I.T.A. NO.2019/KB OF 1995-96, DECIDED ON 9TH JANUARY, 2003 versus I.T.A. NO.2019/KB OF 1995-96, DECIDED ON 9TH JANUARY, 2003
Sections 134 (3) and 132 (4) appeal to the Income Tax Rules, 1982, R 11 up to the tribunal on the basis of photostat copy of an unidentified order certified by the Oath Commissioner and instead of appellate authority confirmation. The appeal for communication through the SC will be lied to by the appellate additional commissioner until the order is informed, but a copy of the affidavit will be certified by the relevant commissioner to the department according to the purpose of filing the appeal. Will not be enough for a period of 60 days. Under the Act 132 (4) of the Income Tax Ordinance 1979, the original copy of the original / certified original copy was not officially provided to the department under appeal. 11 of the Income Tax Appellate Tribunals Rules 1982, based on the photostat copy provided by the Department of Inquiry, cannot be retained or entertained. Appellate Tribunal rejected
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