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M.A. (R) NO.23/IB OF 2000-2001 AND I.T.A. NO.736/IB OF 1999-2000, DECIDED ON 28TH JANUARY, 2003 versus M.A. (R) NO.23/IB OF 2000-2001 AND I.T.A. NO.736/IB OF 1999-2000, DECIDED ON 28TH JANUARY, 2003


The dismissal of appeals by the Appellate Tribunal of Sections 135 (5) and 156 CBR No. 5 1997, 12 7 1997 of the Remand Assessment of the Correction of Errors Act was evident from the record of the errors, which were clear and in this case Explain the roots and go. After the approval of section 135 (5) of the Income Tax Ordinance, 1979, the case can be amended by canceling the assessment rather than sending it to the lower forum, the appellate tribunal cancels the order or distinguishes it and so on. As a result, the authority to issue instructions was given. The appellate tribunal may not require any restriction or restriction to pass a remand order in a case or to send the case to the first appellate authority, as well as any legal rights raised by such authority And re-hearing the appeal for a fact-finding decision, rather than giving reasons for each matter to be addressed, and consequently delivering the results. Cannot be recognized because appellate tribunal has no fault in attracting law reform Was generally found in section 156 of the Income Tax Ordinance, 1979, the forum required the grades of the forums provided under the law to resolve the complaints of the parties by seizing the case, appeal or revision etc. I should properly address the issues raised by such a forum by providing results on each such issue with the cause of this problem. The appellate tribunal rejected the request for correction in those circumstances

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