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MESSRS SHAHZAD JEWELLERS, GUJRANWALA versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Section 129 Establishment of Office of Federal Tax Ombudsman Ordinance (XXV of 2000), Section 2 (3) of the appeal appealed to the Additional Commissioner of Appeal was referred to by the complainant / reviewer but Was not previously discussed by the Appellate Authority. The appeal was settled on a central basis. The First Appellate Authority did not consider contempt of the complainant / reviewer and the appeal was dealt with only on two grounds and there was no reason to reach that conclusion and it was agreed to justice. The relevant internationally recognized principle is that the appellate court must state the reasons for its decision. It was not enough to say that the order of the Assessing Officer or the argument of any party was necessary to represent the correct view of the matter. In order to arrive at the reasons for the decision, reasons have been given so that being given will enable the party to decide whether to appeal the order or not? Reasons should also be given in cases where the order was passed confirming the evaluation order, reproducing the order of the evaluating officer without mentioning his own reasons or applying his mind. The purpose of the appeal was that a superior forum could apply the free-minded dispute and then decide by its own logic that the first appellate authority's order was weak and could be interpreted arbitrarily because the Federal Tax Ombudsman commissioner Income Recommended the reform of the appeal order to tax (appeal), which was discussed under section 221 after 27 12 Income Tax Ordinance, 2001 and after discussion on appeal grounds. patent advocate from Sehwan lawyer