I.T.AS. NOS.321/IB AND 368/IB OF 2003, DECIDED ON 6TH MARCH, 2004. versus I.T.AS. NOS.321/IB AND 368/IB OF 2003, DECIDED ON 6TH MARCH, 2004.
Section 134 Income Tax Ordinance (XLE X of 2001), Section 239 Appeal Tribunal Maintenance Assessment Appeal of the Year 2001 2001 Assessment claimed that since the appeal was filed by the Commissioner of Income Tax / Wealth Tax and The proceedings are underway for the year. The provisions of the Income Tax Ordinance, 1979, under which the diagnostic officer was required to form a party to appeal. The Validate Appellate Tribunal was not convinced by the Assisi's arguments and has observed that the Appellate Tribunal rejected several departmental appeals. The Deputy Commissioner has not filed such an appeal, rather than the Income Tax Commissioner, who has the appropriate authority to file an appeal after the beginning of the Income Tax Ordinance 2001.
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