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I.T.A. NO.7006/LB OF 1996, DECIDED ON 28TH MAY, 2005. versus I.T.A. NO.7006/LB OF 1996, DECIDED ON 28TH MAY, 2005.

Appeal Appeal / Department of Appeal Tribunal's Appeal for Assessment of Sections 50 (5A), 62, 80D, 118D and 134 Appeal Tribunal claimed that the Commissioner Income Tax (Appeals) approved under Sections 62 and 118D of 1994 Order valid for 95 was canceled. Inappropriately treating the Income Tax Ordinance, 1979 under section 156 of the Income Tax Ordinance, the Appellate Division of 1979 held that the Assessing Officer had, in fact, filed an assessment order and section 80D of the Income Tax Ordinance. There was no tax reform, the 1979 Commissioner Income Tax Order (Appeal) on the charge of appraisal order was apparently canceled under section 156 of the Income Tax Ordinance 1979 for order 1994 95 and not under Sections 62 and 118D. The claim was made by the appellant department by the appellant department through the appellant department. The factual position was obtained in respect of an order passed by the Commissioner Income Tax (Appeal), there is no justification for the cancellation of the order under section 156 of the Income Tax Ordinance 1979, the Commissioner Income Tax (Appeals) year. From 1994 to 95 this order had nothing to do with the tax imposed under section 80D and the tax under section 80D was correctly obtained. Sections 62 and 118D of the Income Tax Ordinance 1979 refer to the declaration of the SCC which did not include exemption / duty reduction in exports as approved by the Commissioner Income Tax (Appeals) in its statement The order was emptied and there was a case. First Appellate Authority remanded for strict decision by law \ r \ n \ r \ n famous lower court advocate from Bhalwal lawyer