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M.AS. NOS. 322/LB TO 327/LB OF 2002, DECIDED ON 15TH APRIL, 2003. versus M.AS. NOS. 322/LB TO 327/LB OF 2002, DECIDED ON 15TH APRIL, 2003.

Section 156 and 135 (2) error correction The difference of opinion between the two members of the appellate tribunal case was referred to the third member miscellaneous application for correction of such order when the final order was passed by the bench and an error was made. The record, which is evident from the record, and this error is being brought to his notice either by the reviewer or the department was the only occasion on which the provisions of section 156 of the Income Tax Ordinance 1979 could be summoned or not. Otherwise even Section 135 (2) of the Income Tax Ordinance 1979 would not be assessed with this rescue, especially when the pipeline in section 135 (2) of the Ordinance confirmed the opportunity to be heard. Used to go One of the parties involved in the appeal before the appellate tribunal and the SCC should not have waited until the final order was obtained by someone else. The appellate tribunal and if it finds that there was a mistake, can only file a miscellaneous application against this order under section 156 of the Income Tax Ordinance, 1979 Miscellaneous application was filed which was premature. And was not viable. registration advocate from Gilgit lawyer