MESSRS AL-FATHE KHAN ICE FACTORY versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 154, 63/132 and 65 Income Tax Ordinance (XLEX of 2001), Section 122A General Clause Act (X of 1897), Section 27 Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Section 2 (3) The notice of the non-service assessment officer and notice of the order of the First Appellate Authority did not apply to the provisions of Section 154 of the Service Income Tax Ordinance 1979, the provisions of the General Clause Act, 1897 Despite reading with 27, Assisi participated. Prior to the appeal proceedings, the First Appellate Authority was denied their right to file an appeal for improper sending of the appeal because the whole proceeding was defective because the order was passed without proper notice. The action order excluded from hearing and defending the defendant / reviewer was arbitrary and misuse of arbitrary use which proves that the Federal Tax Ombudsman recommended the order approved by the F. The first appellate authority should properly serve on the complainant / SC to enable him to file an appeal before the appellate tribunal and the Commissioner, pursuant to Section 122A of the Income Tax Ordinance 2001, which was compiled on 16 2003 2003. The re-evaluation order should be canceled whatever was created. Serving without notice, in accordance with law-prescribed procedures
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